SEC Company Response from TOUCHSTONE APPLIED SCIENCE ASSOCIATES — Dec 12, 2005
TOUCHSTONE APPLIED SCIENCE ASSOCIATES INC /NY/ (CIK 0000726603)
Date: Dec. 12, 2005 · CIK: 0000726603 · Accession: 0000726603-05-000105
AI Filing Summary & Sentiment
File numbers found in text: 333-129261
Letter
TOUCHSTONE APPLIED SCIENCE ASSOCIATES, INC. P.O. BOX 382 4 HARDSCRABBLE HEIGHTS BREWSTER, NY 10509 December 12, 2005 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Division of Corporate Finance Mr. Dan Zimmerman
Re: Touchstone Applied Science Associates, Inc. Amendment No. 2 to Registration Statement on Form SB-2 No. 333-129261 Request for Acceleration of Effectiveness ------------------------------------------------------
Dear Mr. Zimmerman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Touchstone Applied Science Associates, Inc. (the "Registrant") hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern time on December 13, 2005, or as soon thereafter as practicable.
With respect to the Registrant's request for acceleration of the effective date of the Registration Statement, please be advised that the Registrant acknowledges that:
(1) 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;
(2) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(3) the Registrant 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,
TOUCHSTONE APPLIED SCIENCE
ASSOCIATES, INC.
Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
TOUCHSTONE APPLIED SCIENCE ASSOCIATES, INC.
P.O. BOX 382
4 HARDSCRABBLE HEIGHTS
BREWSTER, NY 10509
December 12, 2005
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Division of Corporate Finance
Mr. Dan Zimmerman
Re: Touchstone Applied Science Associates, Inc.
Amendment No. 2 to Registration Statement on Form SB-2
No. 333-129261
Request for Acceleration of Effectiveness
------------------------------------------------------
Dear Mr. Zimmerman:
Pursuant to Rule 461 under the Securities Act of 1933, as
amended, Touchstone Applied Science Associates, Inc. (the
"Registrant") hereby respectfully requests that the
effectiveness of the above-referenced Registration Statement be
accelerated to 4:00 p.m. Eastern time on December 13, 2005, or
as soon thereafter as practicable.
With respect to the Registrant's request for acceleration
of the effective date of the Registration Statement, please be
advised that the Registrant acknowledges that:
(1) 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;
(2) the action of the Commission or the Staff, acting
pursuant to delegated authority, in declaring the filing
effective does not relieve the Registrant from its full
responsibility for the adequacy and accuracy of the disclosure
in the filing; and
(3) the Registrant 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,
TOUCHSTONE APPLIED SCIENCE
ASSOCIATES, INC.
By ANDREW L. SIMON
-----------------------
President, Chief Executive
Officer and Chief
Financial Officer
</TEXT>
</DOCUMENT>