SEC Company Response from LIPID SCIENCES — Dec 27, 2005
LIPID SCIENCES INC/ (CIK 0000071478)
Date: Dec. 27, 2005 · CIK: 0000071478 · Accession: 0001104659-05-062707
AI Filing Summary & Sentiment
File numbers found in text: 333-129280
Letter
[LETTERHEAD OF LIPID SCIENCES, INC.]
December 27, 2005
VIA EDGAR
Mr. Jeffrey Riedler
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Mail Stop 6010
Lipid Sciences, Inc.
Registration Statement on Form S-3 (File No. 333-129280)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lipid Sciences, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the Company’s Registration Statement on Form S-3, File No. 333-129280 (as amended, the “Registration Statement”) so that it will be declared effective at 4:00 p.m., Eastern Standard Time, on December 29, 2005, or as soon as possible thereafter.
The Company acknowledges that should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (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. In addition, the Company acknowledges that the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement. The Company further acknowledges that it may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Upon declaration of effectiveness of the Registration Statement, please advise the undersigned at (925) 249-4025 or James B. Bucher of Shearman & Sterling LLP at (650) 224-0857 to confirm effectiveness or to communicate any questions or concerns you might have regarding this letter or the Registration Statement.
Very truly
yours,
LIPID SCIENCES, INC.
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CORRESP 1 filename1.htm [LETTERHEAD OF LIPID SCIENCES, INC.] December 27, 2005 VIA EDGAR Mr. Jeffrey Riedler Assistant Director Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Mail Stop 6010 Lipid Sciences, Inc. Registration Statement on Form S-3 (File No. 333-129280) Request for Acceleration of Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lipid Sciences, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the Company’s Registration Statement on Form S-3, File No. 333-129280 (as amended, the “Registration Statement”) so that it will be declared effective at 4:00 p.m., Eastern Standard Time, on December 29, 2005, or as soon as possible thereafter. The Company acknowledges that should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (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. In addition, the Company acknowledges that the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement. The Company further acknowledges that it may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Upon declaration of effectiveness of the Registration Statement, please advise the undersigned at (925) 249-4025 or James B. Bucher of Shearman & Sterling LLP at (650) 224-0857 to confirm effectiveness or to communicate any questions or concerns you might have regarding this letter or the Registration Statement. Very truly yours, LIPID SCIENCES, INC. /s/ Sandra Gardiner Sandra Gardiner Chief Financial Officer cc: James B. Bucher Robert E. Purcell Shearman & Sterling LLP 2