SEC Company Response from KAYDON CORP (CIK 0000740694) — Jan 19, 2005
KAYDON CORP (CIK 0000740694)
Date: Jan. 19, 2005 · CIK: 0000740694 · Accession: 0000950124-05-000258
AI Filing Summary & Sentiment
File numbers found in text: 333-121906
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CORRESP
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corresp
KAYDON CORPORATION
315 East Eisenhower Parkway, Suite 300
Ann Arbor, Michigan 48108
January 19, 2005
VIA EDGAR AND FAX
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Lesli Sheppard, Esq.
Re:
Kaydon Corporation
Registration Statement on Form S-3
Registration No. 333-121906
Dear Ms. Sheppard:
We refer to the Registration Statement on Form S-3 (Registration Statement No. 333-121906) of
Kaydon Corporation, a Delaware corporation (the “Company”), filed with the Securities and Exchange
Commission on January 7, 2005, as amended.
The Company hereby requests acceleration of the effectiveness date of the Registration
Statement so that it may become effective at 12:00 noon on
Wednesday, January 19, 2005, or as soon
thereafter as practicable.
The
Company acknowledges that (a) 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, (b) the action of the Commission or
the staff, acting pursuant to delegate authority, in declaring the
filing effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosures in the
filing, and (c) 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.
If you have any questions regarding the foregoing, please call Brendan J. Cahill of Dykema
Gossett PLLC at (248) 203-0721 or Paul Rentenbach at (313) 568-6973.
Sincerely,
KAYDON CORPORATION
/s/ Peter C. DeChants
By:
Peter C. DeChants
Vice President