SEC Company Response from HANDY HARDWARE WHOLESALE INC (CIK 0000354053) — Jun 16, 2005
HANDY HARDWARE WHOLESALE INC (CIK 0000354053)
Date: June 16, 2005 · CIK: 0000354053 · Accession: 0000899078-05-000473
AI Filing Summary & Sentiment
File numbers found in text: 333-124252
Referenced dates: June 15, 2005
Letter
June 16, 2005 By EDGAR and Facsimile 202-772-9369 Ms. Tamara Brightwell Staff Attorney Division of Corporation Finance Securities and Exchange Commission Mail Stop 0510 450 5th Street, N.W. - Judiciary Plaza Washington D.C. 20549-0405
Re: Handy Hardware Wholesale, Inc. Form S-2/A filed June 10, 2005 File No. 333-124252
Dear Ms. Brightwell:
This letter responds to the comments of the Staff contained in your letter dated June 15, 2005 regarding the above Form S-2/A filed June 10, 2005. The responses included in this letter have been numbered to correspond to the number of the Staff's comments. This letter is being filed via EDGAR today.
Form S-2/A filed June 10, 2005
Exhibit 23.1
1. Please update the auditor's consent in the Form S-2/A. In this regard, the auditor's consent should include a reference to the 10-K/A filed on June 9, 2005.
The Company has updated the auditor's consent in the "Experts" section of the Form S-2/A as well as updated Exhibit 23.1 to incorporate by reference the Form 10-K/A filed on June 9, 2005.
<PAGE> JENKENS & GILCHRIST A PROFESSIONAL CORPORATION
Ms. Tamara Brightwell June 16, 2005 Page 2
Please feel free to contact me at 713-951-3342 with any further questions or comments. Thank you.
Very truly yours,
/s/ Lee Thompson
-----------------------------------
Lee Thompson
LT:at
Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Jenkens & Gilchrist
A PROFESSIONAL CORPORATION Austin, Texas
(512) 499-3800
Chicago, Illinois
1401 MCKINNEY (312) 425-3900
SUITE 260 Dallas, Texas
HOUSTON, TEXAS 77010-4034 (214) 855-4500
Los Angeles, California
(713) 951-3300 (310) 820-8800
FACSIMILE (713) 951-3314 Pasadena, California
(626) 578-7400
San Antonio, Texas
Lee Thompson (210) 246-5000
(713) 951-3342 Washington, D.C.
lthompson@jenkens.com www.jenkens.com (202) 326-1500
June 16, 2005
By EDGAR and Facsimile 202-772-9369
Ms. Tamara Brightwell
Staff Attorney
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 0510
450 5th Street, N.W. - Judiciary Plaza
Washington D.C. 20549-0405
Re: Handy Hardware Wholesale, Inc.
Form S-2/A filed June 10, 2005
File No. 333-124252
Dear Ms. Brightwell:
This letter responds to the comments of the Staff contained in your letter
dated June 15, 2005 regarding the above Form S-2/A filed June 10, 2005. The
responses included in this letter have been numbered to correspond to the number
of the Staff's comments. This letter is being filed via EDGAR today.
Form S-2/A filed June 10, 2005
Exhibit 23.1
1. Please update the auditor's consent in the Form S-2/A. In this regard,
the auditor's consent should include a reference to the 10-K/A filed on
June 9, 2005.
The Company has updated the auditor's consent in the "Experts" section of
the Form S-2/A as well as updated Exhibit 23.1 to incorporate by reference the
Form 10-K/A filed on June 9, 2005.
<PAGE>
JENKENS & GILCHRIST
A PROFESSIONAL CORPORATION
Ms. Tamara Brightwell
June 16, 2005
Page 2
Please feel free to contact me at 713-951-3342 with any further questions
or comments. Thank you.
Very truly yours,
/s/ Lee Thompson
-----------------------------------
Lee Thompson
LT:at
cc: Ms. Tina S. Kirbie
Handy Hardware Wholesale, Inc.
8300 Tewantin Drive
Houston, TX 77061
</TEXT>
</DOCUMENT>