SEC Company Response from ALLIANT TECHSYSTEMS INC (CIK 0000866121) — Dec 15, 2004
ALLIANT TECHSYSTEMS INC (CIK 0000866121)
Date: Dec. 15, 2004 · CIK: 0000866121 · Accession: 0001047469-04-037378
AI Filing Summary & Sentiment
File numbers found in text: 333-120294
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CORRESP
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[JONES DAY LETTERHEAD]
December 15,
2004
Securities
and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Hanna Teshome, Examiner
Re:
Alliant Techsystems Inc.
Registration Statement on Form S-3/A, Filed December 9, 2004
File Number 333-120294
Ladies
and Gentlemen:
Alliant
Techsystems Inc. (the "Company") and certain subsidiary guarantors have filed on December 9, 2004, by EDGAR Amendment No. 1 ("Amendment No. 1") to the
Registration Statement on Form S-3 (the "Registration Statement") relating to the registration for resale of $200,000,000 of the Company's 3.00% Contingent Convertible Senior
Subordinated Notes due 2024 (the "Convertible Notes") which were issued on August 13, 2004.
We
are filing this letter in response to the request made by Hanna Teshome in a phone call to Jonathan Cole on December 15, 2004. On behalf of the Company, we confirm that the
Company will list any additional selling securityholders who are not identified in the Registration Statement at the time of its effectiveness by filing a post-effective amendment, and not
by prospectus supplement.
* * * *
We
hope that the foregoing is responsive to your request. If you have any questions with respect to this letter, please feel free to contact the undersigned at
(212) 326-3648 or Eric Maki at (212) 326-3780.
Assuming
that this confirmation meets with your approval, we respectfully request on the Company's behalf under Rule 461(a) of the Securities Act of 1933, as amended, that the
effective date of the Registration Statement be accelerated to 4:00 p.m. on December 16, 2004 or as soon thereafter as possible.
The
Company has informed us that it is aware of its obligations under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended.
Very truly yours,
/s/ Jonathan H. Cole
cc:
Keith Ross
Alliant Techsystems Inc.