SEC Company Response from IMPCO TECHNOLOGIES INC (CIK 0000790708) — Feb 1, 2005
IMPCO TECHNOLOGIES INC (CIK 0000790708)
Date: Feb. 1, 2005 · CIK: 0000790708 · Accession: 0001193125-05-015786
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File numbers found in text: 333-120029
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CORRESP 1 filename1.htm Impco Technologies, Inc. Acceleration Request [IMPCO Letterhead] February 1 , 2005 Securities and Exchange Commission Judiciary Plaza 450 5th Street NW Washington, D.C. 20549-0306 Attn: Division of Corporation Finance Re: IMPCO Technologies, Inc. – Registration No. 333-120029 Registration Statement on Form S-3 Ladies & Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, IMPCO Technologies, Inc., a Delaware corporation, hereby requests that the effective date of the above-captioned registration statement filed on October 28, 2004, as amended by Amendment No. 3 filed on January 21, 2005, be accelerated so that the registration statement will become effective by 9:00 a.m. Eastern Standard Time on February 1, 2005, or as soon thereafter as practicable. Respectfully, IMPCO Technologies, Inc. /s/ ROBERT M. STEMMLER Robert M. Stemmler Chairman