SEC Company Response from KELLWOOD CO (CIK 0000055080) — May 6, 2005
KELLWOOD CO (CIK 0000055080)
Date: May 6, 2005 · CIK: 0000055080 · Accession: 0000914760-05-000132
AI Filing Summary & Sentiment
File numbers found in text: 333-124336
Letter
Kellwood Company May 6, 2005 Securities and Exchange Commission Division of Corporation Finance 450 Fifth St., N.W. Washington, D.C. 20549
Re: Registration Statement on Form S-3 of Kellwood Company and related guarantors, Registration Statement No. 333-124336
Dear Ladies and Gentlemen:
The undersigned, being the Registrant identified in Registration Statement No. 333-124336, requests on behalf of itself and the other registrants pursuant to Rule 461 of the Securities Act of 1933 that the effective date for such Registration Statement be accelerated so that it will be declared effective at the earliest time possible on May 9, 2005, or as soon thereafter as practicable.
In addition, the Registrant hereby acknowledges that:
o should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
o the Registrant may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
KELLWOOD COMPANY
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Kellwood Company
May 6, 2005
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth St., N.W.
Washington, D.C. 20549
Re: Registration Statement on Form S-3 of Kellwood Company and related
guarantors, Registration Statement No. 333-124336
Dear Ladies and Gentlemen:
The undersigned, being the Registrant identified in Registration Statement No.
333-124336, requests on behalf of itself and the other registrants pursuant to
Rule 461 of the Securities Act of 1933 that the effective date for such
Registration Statement be accelerated so that it will be declared effective at
the earliest time possible on May 9, 2005, or as soon thereafter as practicable.
In addition, the Registrant hereby acknowledges that:
o should the Securities and Exchange Commission (the "Commission") or
the staff, acting pursuant to delegated authority, declare the
Registration Statement effective, it does not foreclose the Commission
from taking any action with respect to the Registration Statement;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the Registration Statement
effective, does not relieve the Registrant from its full
responsibility for the adequacy and accuracy of the disclosure in the
Registration Statement; and
o the Registrant may not assert this action as defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
Very truly yours,
KELLWOOD COMPANY
By: /s/ Thomas H. Pollihan
-----------------------------------------------------------
Printed Name: Thomas H. Pollihan
Title: Senior Vice President, Secretary and General Counsel
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