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: 0000899078-05-000474

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AI Filing Summary & Sentiment

File numbers found in text: 333-124252

Date

June 16, 2005

Author

Chief Financial Officer

Form

CORRESP

Company

HANDY HARDWARE WHOLESALE INC (CIK 0000354053)

Letter

Re: Handy Hardware Wholesale, Inc. (the "Company") Amendment No. 3 to Registration Statement on Form S-2, No. 333-124252, filed June 16, 2005

June 16, 2005

BY EDGAR AND VIA FACSIMILE NO. 202-772-9369

Ms. Tamara Brightwell Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street N.W., Mail Stop 05-10 Washington, D.C. 20549-0510

Ms. Brightwell:

The undersigned Registrant hereby requests that the effectiveness of the above-referenced registration statement be accelerated to 10:00 a.m. Washington, D.C. time on Friday, June 17, 2005, or as soon thereafter as practicable.

The undersigned Registrant acknowledges that:

o 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 filing;

o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

o the Company 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.

Very truly yours,
By: /s/ Tina S. Kirbie
---------------------------------------
Tina S. Kirbie
Chief Financial Officer

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                  June 16, 2005

BY EDGAR AND VIA FACSIMILE NO. 202-772-9369

Ms. Tamara Brightwell
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street N.W., Mail Stop 05-10
Washington, D.C. 20549-0510

     Re:  Handy Hardware Wholesale,  Inc. (the "Company")
          Amendment  No.  3  to  Registration   Statement  on  Form  S-2,
          No. 333-124252, filed June 16, 2005

Ms. Brightwell:

     The undersigned  Registrant  hereby requests that the  effectiveness of the
above-referenced registration statement be accelerated to 10:00 a.m. Washington,
D.C. time on Friday, June 17, 2005, or as soon thereafter as practicable.

     The undersigned Registrant acknowledges that:

     o    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 filing;

     o    the  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     o    the Company 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.

                                       Very truly yours,

                                       By:  /s/ Tina S. Kirbie
                                       ---------------------------------------
                                       Tina S. Kirbie
                                       Chief Financial Officer

</TEXT>
</DOCUMENT>

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