SEC Company Response from ULTRALIFE CORP (ULBI) (CIK 0000875657) (ULBI) — Mar 31, 2021
ULTRALIFE CORP (ULBI) (CIK 0000875657)
Date: March 31, 2021 · CIK: 0000875657 · Accession: 0001437749-21-007793
AI Filing Summary & Sentiment
File numbers found in text: 333-254846
Letter
ulbi20210331_corresp.htm
VIA EDGAR
March 31, 2021
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention:
Kevin Stertzel, Senior Staff Accountant
Re:
Ultralife Corporation
Registration Statement on Form S-3 (File No. 333-254846)
Acceleration Request
Requested Date: April 2, 2021
Requested Time: 3:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ultralife Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-254846) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) may do so (the “Acceleration Request”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Lippes Mathias Wexler Friedman LLP, by calling Michael E. Storck at (716) 860-6290.
In connection with the acceleration request, the Company hereby acknowledges that:
•
should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement on Form S-3 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-3;
•
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 Registration Statement on Form S-3; and
•
the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Securities and Exchange Commission
March 31, 2021
Page 2
We understand that the Company and its management are responsible for the accuracy and adequacy of our disclosures, notwithstanding any review, comments, action or absence of action by the Staff.
Sincerely,
Ultralife Corporation
Show Raw Text
CORRESP 1 filename1.htm ulbi20210331_corresp.htm VIA EDGAR March 31, 2021 Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Kevin Stertzel, Senior Staff Accountant Re: Ultralife Corporation Registration Statement on Form S-3 (File No. 333-254846) Acceleration Request Requested Date: April 2, 2021 Requested Time: 3:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ultralife Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-254846) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) may do so (the “Acceleration Request”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Lippes Mathias Wexler Friedman LLP, by calling Michael E. Storck at (716) 860-6290. In connection with the acceleration request, the Company hereby acknowledges that: • should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement on Form S-3 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-3; • 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 Registration Statement on Form S-3; and • the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Securities and Exchange Commission March 31, 2021 Page 2 We understand that the Company and its management are responsible for the accuracy and adequacy of our disclosures, notwithstanding any review, comments, action or absence of action by the Staff. Sincerely, Ultralife Corporation /s/ Philip A. Fain Philip A. Fain Chief Financial Officer