SEC Company Response from ATC HEALTHCARE — Sep 29, 2005
ATC HEALTHCARE INC /DE/ (CIK 0000720480)
Date: Sept. 29, 2005 · CIK: 0000720480 · Accession: 0001157523-05-008457
AI Filing Summary & Sentiment
File numbers found in text: 333-127155
Letter
RE: ATC Healthcare, Inc., Registrant Registration Statement on Form S-3 Amendment No. 1 filed on September 26, 2005 File Number 333-127155
ATC HEALTHCARE, INC. 1983 Marcus Avenue Lake Success, New York 11042
September 29, 2005
U.S. Securities and Exchange Commission Washington, DC 20549
Ladies and Gentlemen:
ATC Healthcare, Inc. ("ATC Healthcare" or "we") hereby requests acceleration of the effective date of the above Registration Statement pursuant to the Commission's Rule 461. We desire that the Registration Statement become effective on Friday, September 30, 2005, at 5:00 p.m. Eastern Time.
We hereby confirm that we are aware of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the shares of our Common Stock specified in the above Registration Statement. We acknowledge 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 ATC Healthcare from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
o ATC Healthcare 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.
Please contact Andrew Reiben, our Chief Financial Officer, or me at 516.750.1600 with any questions.
Sincerely,
ATC Healthcare, Inc.
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ATC HEALTHCARE, INC.
1983 Marcus Avenue
Lake Success, New York 11042
September 29, 2005
U.S. Securities and Exchange Commission
Washington, DC 20549
RE: ATC Healthcare, Inc., Registrant
Registration Statement on Form S-3
Amendment No. 1 filed on September 26, 2005
File Number 333-127155
Ladies and Gentlemen:
ATC Healthcare, Inc. ("ATC Healthcare" or "we") hereby requests
acceleration of the effective date of the above Registration Statement pursuant
to the Commission's Rule 461. We desire that the Registration Statement become
effective on Friday, September 30, 2005, at 5:00 p.m. Eastern Time.
We hereby confirm that we are aware of our responsibilities under the
Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to
the proposed public offering of the shares of our Common Stock specified in the
above Registration Statement. We acknowledge 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 ATC
Healthcare from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and
o ATC Healthcare 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.
Please contact Andrew Reiben, our Chief Financial Officer, or me at
516.750.1600 with any questions.
Sincerely,
ATC Healthcare, Inc.
/s/ David Savitsky
-----------------------
David Savitsky
Chief Executive Officer
cc: David J. Hirsch, Esq.
DKW Law Group LLC
U.S. Steel Tower, 58th Floor
600 Grant Street
Pittsburgh, PA 15219
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