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SEC Company Response from UNIFIED WESTERN GROCERS INC (CIK 0000320431) — Jul 14, 2005

UNIFIED WESTERN GROCERS INC (CIK 0000320431)
Date: July 14, 2005 · CIK: 0000320431 · Accession: 0001193125-05-142341

AI Filing Summary & Sentiment

File numbers found in text: 333-108159

Date
July 14, 2005
Author
/s/ Richard J. Martin
Form
CORRESP
Company
UNIFIED WESTERN GROCERS INC (CIK 0000320431)

Letter

Acceleration Request

UNIFIED WESTERN GROCERS, INC.

July 14, 2005

VIA ELECTRONIC TRANSMISSION

Division of Corporation Finance

Securities & Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Unified Western Grocers, Inc. – Post-Effective Amendment No. 4 to Registration

Statement on Form S-2 (File No. 333-108159)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Unified Western Grocers, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Post-Effective Amendment No. 4 to Registration Statement on Form S-2 (the “Registration Statement”) to become effective at 2:00 p.m. Pacific Time on Monday, July 18, 2005, or as soon thereafter as practicable.

In connection with this request, the Company hereby acknowledges that:

•

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

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 disclosure in the Registration Statement; and

•

The Company may not assert staff comments and declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please confirm that the Registration Statement has been declared effective by telephoning Kristy Palmquist of Sheppard, Mullin, Richter & Hampton LLP at (213) 620-1780. Questions or comments with respect to this request may be directed to Ms. Palmquist by telephone or by facsimile at (213) 620-1398.

Very truly yours,
/s/ Richard J. Martin

Show Raw Text
CORRESP
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filename1.htm

Acceleration Request

 UNIFIED WESTERN GROCERS, INC.

 July 14, 2005

 VIA ELECTRONIC TRANSMISSION

 Division of Corporation Finance

 Securities & Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

Re:
Unified Western Grocers, Inc. – Post-Effective Amendment No. 4 to Registration

 Statement on Form S-2 (File No. 333-108159)

 Request for Acceleration of Effectiveness

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Unified Western
Grocers, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Post-Effective Amendment No. 4 to Registration
Statement on Form S-2 (the “Registration Statement”) to become effective at 2:00 p.m. Pacific Time on Monday, July 18, 2005, or as soon thereafter as practicable.

 In connection with this request, the Company hereby acknowledges that:

•

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to
the Registration Statement;

•

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 disclosure in the Registration Statement; and

•

The Company may not assert staff comments and declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws
of the United States.

 Please confirm that the
Registration Statement has been declared effective by telephoning Kristy Palmquist of Sheppard, Mullin, Richter & Hampton LLP at (213) 620-1780. Questions or comments with respect to this request may be directed to Ms. Palmquist by telephone or
by facsimile at (213) 620-1398.

Very truly yours,

 /s/ Richard J. Martin

Richard J. Martin

Executive Vice President, Finance and Administration and Chief Financial Officer

cc:
Securities and Exchange Commission:

 Scott Anderegg

 Sheppard, Mullin, Richter & Hampton LLP:

 Kristy Palmquist