SEC Company Response from PORTRAIT CORP OF AMERICA, INC. (CIK 0000076791) — Dec 15, 2005

PORTRAIT CORP OF AMERICA, INC. (CIK 0000076791)
Date: Dec. 15, 2005 · CIK: 0000076791 · Accession: 0000076791-05-000061

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File numbers found in text: 000-23747

Referenced dates: December 13, 2005

Date

Dec. 15, 2005

Author

/s/William

Form

CORRESP

Company

PORTRAIT CORP OF AMERICA, INC. (CIK 0000076791)

Letter

Division of Corporate Finance United States Securities and Exchange Commission Washington, DC 20549 RE: Portrait Corporation of America, Inc. Form 10-K for the fiscal year ended December 31, 2004 [sic] File No. 000-23747

Dear Mr. Spirgel,

We request an extension of time to respond to your letter dated December 13, 2005 regarding our Form 10-K for the fiscal year ended January 30, 2005 as well as our Form 10-Q for the fiscal quarter ended July 31, 2005. Our intent is to respond to your comments by January 6, 2006.

Thank you for your consideration.

Regards,
/s/William
J. Billiard

Show Raw Text

CORRESP
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filename1.htm

      Letter Requesting an Extension for Response to Comment Letter Regarding January
      30, 2005 10-K

    Portrait
      Corporation of America, Inc.

    815
      Matthews-Mint Hill Road

    Matthews,
      North Carolina 28105

    Telephone
      704/847-8011

    www.pcaintl.com

    December
      15, 2005

    Mr.
      Larry
      Spirgel

    Assistant
      Director

    Division
      of Corporate Finance

    United
      States Securities and Exchange Commission

    Washington,
      DC 20549

    RE:
      Portrait Corporation of America, Inc.

    Form
      10-K
      for the fiscal year ended December 31, 2004 [sic]

    File
      No.
      000-23747

    Dear
      Mr.
      Spirgel,

    We
      request an extension of time to respond to your
      letter dated December 13, 2005 regarding our Form 10-K for the fiscal year
      ended
      January 30, 2005 as well as our Form 10-Q for the fiscal quarter ended July
      31,
      2005.  Our intent is to respond to your comments by January 6,
      2006.

    Thank
      you for your consideration.

    Regards,

    /s/William
      J. Billiard

    William
      J. Billiard

    Senior
      Vice President, Interim Chief
      Financial

Officer
      and Corporate
      Controller

              cc:

                R.
                  David Alexander, Portrait Corporation of
                  America, Inc.

                Bob
                  Wren, Portrait Corporation of America,
                  Inc.

                John
                  Klein, Jupiter Partners

                Michael
                  Henderson, United States Securities and
                  Exchange Commission

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