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SEC Company Response from NUTRITION 21 INC (CIK 0000744962) — Apr 11, 2005

NUTRITION 21 INC (CIK 0000744962)
Date: April 11, 2005 · CIK: 0000744962 · Accession: 0001144204-05-010990

AI Filing Summary & Sentiment

File numbers found in text: 333-122880

Date
April 11, 2005
Author
Vice President, General Counsel & Secretary
Form
CORRESP
Company
NUTRITION 21 INC (CIK 0000744962)

Letter

April 11, 2005 By Edgar "CORRESP" Jeffrey P. Riedler Albert Lee Securities and Exchange Commission Washington, DC 20549

Re: Nutrition 21, Inc. (the "Company") S-3/A Filing on April 4, 2005 Registration Statement No. 333-122880

Dear Mr. Riedler and Mr. Lee,

Nutrition 21, Inc. hereby requests acceleration of its above-referenced registration statement on Form S-3/A so that it may become effective at 3:00 PM, April 11, 2005 or as soon thereafter as is practicable. Telephone confirmation of the effectiveness to our counsel, Oscar Folger, at (212) 697-6464, would be greatly appreciated.

Sincerely,
/s/ Benjamin T. Sporn
---------------------------------------------
By: Benjamin T. Sporn
Vice President, General Counsel & Secretary

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Benjamin T. Sporn
General Counsel
Nutrition 21, Inc.
4 Manhattanville Road
Purchase, NY 10577
(914) 701-4500

April 11, 2005

By Edgar "CORRESP"

Jeffrey P. Riedler
Albert Lee
Securities and Exchange Commission
Washington, DC 20549

          Re:     Nutrition 21, Inc. (the "Company")
                  S-3/A Filing on April 4, 2005
                  Registration Statement No. 333-122880

          Dear Mr. Riedler and Mr. Lee,

          Nutrition 21, Inc. hereby requests acceleration of its
          above-referenced registration statement on Form S-3/A so that it may
          become effective at 3:00 PM, April 11, 2005 or as soon thereafter as
          is practicable. Telephone confirmation of the effectiveness to our
          counsel, Oscar Folger, at (212) 697-6464, would be greatly
          appreciated.

                                Sincerely,

                                /s/ Benjamin T. Sporn
                                ---------------------------------------------
                                By: Benjamin T. Sporn
                                Vice President, General Counsel & Secretary

          Copy to: Oscar Folger, Esq.
</TEXT>
</DOCUMENT>