SEC Company Response from NATIONAL LAMPOON INC (CIK 0000798078) — Jul 29, 2005

NATIONAL LAMPOON INC (CIK 0000798078)
Date: July 29, 2005 · CIK: 0000798078 · Accession: 0001144204-05-023156

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AI Filing Summary & Sentiment

Date

July 29, 2005

Author

Managing Director

Form

CORRESP

Company

NATIONAL LAMPOON INC (CIK 0000798078)

Letter

Merriman Curhan Ford & Co.

California Street

9th Floor

San Francisco, CA 94108

July 29,

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

Fifth Street, N.W.

Washington, D.C. 20549

Re:

National Lampoon, Inc.

Registration Statement on Form SB-2

SEC File No. 333-123238_________

Ladies and Gentlemen:

In connection with the Registration Statement on Form SB-2 of National Lampoon, Inc. (the “Company”), the undersigned, as representative of the underwriters of the proposed offering, hereby joins in the request of the Company that the effective date of said Registration Statement be accelerated to 4:30 p.m. New York time on Monday, August 1, 2005, or as soon thereafter as practicable.

Very
truly yours,
MERRIMAN
CURHAN FORD & CO.

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CORRESP
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filename1.htm

      Merriman
        Curhan Ford & Co.

      600
        California Street

      9th
        Floor

      San
        Francisco, CA 94108

      July
        29,
        2005

      VIA
        EDGAR AND FACSIMILE

      Securities
        and Exchange Commission

      450
        Fifth
        Street, N.W.

      Washington,
        D.C. 20549

              Re:

                National
                  Lampoon, Inc.

                  Registration
                    Statement on Form SB-2

                  SEC
                    File No. 333-123238_________

Ladies
        and Gentlemen:

      In
        connection with the Registration Statement on Form SB-2 of National
        Lampoon, Inc. (the “Company”), the undersigned, as representative of the
        underwriters of the proposed offering, hereby joins in the request of the
        Company that the effective date of said Registration Statement be accelerated
        to
        4:30 p.m. New York time on Monday, August 1, 2005, or as soon thereafter
        as
        practicable.

                Very
                  truly yours,

                MERRIMAN
                  CURHAN FORD & CO.

                By:/s/
                  Edward Keaney

                Name:
                  Edward Keaney

                Title:
                  Managing Director

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