SEC Company Response from UNIVERSAL DETECTION TECHNOLOGY (CIK 0000763950) — Feb 1, 2005

UNIVERSAL DETECTION TECHNOLOGY (CIK 0000763950)
Date: Feb. 1, 2005 · CIK: 0000763950 · Accession: 0001011438-05-000022

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AI Filing Summary & Sentiment

File numbers found in text: 333-117859

Date

February 1, 2005

Author

UNIVERSAL DETECTION TECHNOLOGY

Form

CORRESP

Company

UNIVERSAL DETECTION TECHNOLOGY (CIK 0000763950)

Letter

UNIVERSAL DETECTION TECHNOLOGY 9595 Wilshire Blvd., Suite 700 Los Angeles, CA 90212 VIA FACSIMILE/EDGAR February 1, 2005 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549-1004 Attention: Jay S. Mumford, Esq.

RE: Universal Detection Technology Registration Statement on Form SB-2 (File No. 333-117859) ACCELERATION REQUEST ----------------------------------------------------------

Dear Mr. Mumford:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Universal Detection Technology hereby requests the Securities and Exchange Commission to accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement effective as of 5:00 pm, Washington, D.C. time, on February 2, 2005, or as soon as practicable thereafter.

Very truly yours,
UNIVERSAL DETECTION TECHNOLOGY

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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                         UNIVERSAL DETECTION TECHNOLOGY
                         9595 Wilshire Blvd., Suite 700
                              Los Angeles, CA 90212

VIA FACSIMILE/EDGAR                                       February 1, 2005

Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549-1004
Attention:  Jay S. Mumford, Esq.

          RE:    Universal Detection Technology
                 Registration Statement on Form SB-2 (File No. 333-117859)
                 ACCELERATION REQUEST
                 ----------------------------------------------------------

Dear Mr. Mumford:

     Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Universal Detection Technology hereby requests the Securities and Exchange
Commission to accelerate the effective date of the above-referenced Registration
Statement and declare the Registration Statement effective as of 5:00 pm,
Washington, D.C. time, on February 2, 2005, or as soon as practicable
thereafter.

                                        Very truly yours,

                                        UNIVERSAL DETECTION TECHNOLOGY

                                        /s/ Jacques Tizabi
                                        -------------------------------------
                                        Jacques Tizabi
                                        Chief Executive Officer

cc: Julie M. Kaufer, Esq.

</TEXT>
</DOCUMENT>

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