SEC Company Response from NUTRITION 21 INC (CIK 0000744962) — Apr 11, 2005
NUTRITION 21 INC (CIK 0000744962)
Date: April 11, 2005 · CIK: 0000744962 · Accession: 0001144204-05-010998
AI Filing Summary & Sentiment
File numbers found in text: 333-122880
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.
The Company acknowledges the following:
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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
3. 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.
Sincerely,
/s/ Benjamin T. Sporn
--------------------------------------------
By: Benjamin T. Sporn
Vice President, General Counsel & Secretary
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<DOCUMENT>
<TYPE>CORRESP
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<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.
The Company acknowledges the following:
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 Company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and
3. 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.
Sincerely,
/s/ Benjamin T. Sporn
--------------------------------------------
By: Benjamin T. Sporn
Vice President, General Counsel & Secretary
Copy to: Oscar Folger, Esq.
</TEXT>
</DOCUMENT>