SEC Company Response from Cornerstone Building Brands, Inc. (CIK 0000883902) — Apr 25, 2005
Cornerstone Building Brands, Inc. (CIK 0000883902)
Date: April 25, 2005 · CIK: 0000883902 · Accession: 0000950129-05-004051
AI Filing Summary & Sentiment
File numbers found in text: 333-122457
Letter
[LETTERHEAD OF NCI BUILDING SYSTEMS, INC.]
April 25, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Via EDGAR and Facsimile (202.942.9528)
Attention:
Filing Desk
Re:
Registration Statement on Form S-3
NCI Building Systems, Inc.
(Registration No. 333-122457)
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, NCI Building Systems, Inc., a Delaware corporation hereby requests that the effectiveness of the above-referenced registration statement be accelerated so that it will become effective on April 28, 2005 at 10:00 a.m., Eastern time, or as soon thereafter as practicable.
Very truly yours,
NCI BUILDING SYSTEMS, INC.
By: /s/ Frances R. Powell
Frances R. Powell
Executive Vice President, Chief Financial Officer and Treasurer
cc:
Ms. Pamela A. Long
Securities and Exchange Commission
Ms. Kelly B. Rose
Baker Botts L.L.P.
[LETTERHEAD OF NCI BUILDING SYSTEMS, INC.]
April 25, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Via EDGAR and Facsimile (202.942.9528)
Attention:
Filing Desk
Re:
Registration Statement on Form S-3 of NCI Building Systems, Inc.
(Registration No. 333-122457)
Acknowledgements Furnished in Connection with Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, NCI Building Systems, Inc., a Delaware corporation has requested that the effectiveness of the above-referenced registration statement be accelerated so that it will become effective on April 28, 2005 at 10:00 a.m., Eastern time, or as soon thereafter as practicable.
The Staff requested in its comment letter of April 1, 2005 that the Company furnish a letter in connection with its acceleration request making certain acknowledgements. Accordingly, the undersigned hereby acknowledges on behalf of the Company that:
• the Company is responsible for the adequacy and accuracy of the disclosure in its filing;
• staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
• the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
NCI BUILDING SYSTEMS, INC.
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[LETTERHEAD OF NCI BUILDING SYSTEMS, INC.]
April 25, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Via EDGAR and Facsimile (202.942.9528)
Attention:
Filing Desk
Re:
Registration Statement on Form S-3
NCI Building Systems, Inc.
(Registration No. 333-122457)
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of
1933, as amended, NCI Building Systems, Inc., a Delaware corporation hereby requests that the
effectiveness of the above-referenced registration statement be accelerated so that it will become
effective on April 28, 2005 at 10:00 a.m., Eastern time, or as soon thereafter as practicable.
Very truly yours,
NCI BUILDING SYSTEMS, INC.
By:
/s/ Frances R. Powell
Frances R. Powell
Executive Vice President, Chief
Financial Officer and Treasurer
cc:
Ms. Pamela A. Long
Securities and Exchange Commission
Ms. Kelly B. Rose
Baker Botts L.L.P.
[LETTERHEAD OF NCI BUILDING SYSTEMS, INC.]
April 25, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Via EDGAR and Facsimile (202.942.9528)
Attention:
Filing Desk
Re:
Registration Statement on Form S-3 of NCI Building Systems, Inc.
(Registration No. 333-122457)
Acknowledgements Furnished in Connection with Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of
1933, as amended, NCI Building Systems, Inc., a Delaware corporation has requested that the
effectiveness of the above-referenced registration statement be accelerated so that it will become
effective on April 28, 2005 at 10:00 a.m., Eastern time, or as soon thereafter as practicable.
The Staff requested in its comment letter of April 1, 2005 that the Company furnish a letter
in connection with its acceleration request making certain acknowledgements. Accordingly, the
undersigned hereby acknowledges on behalf of the Company that:
•
the Company is responsible for the adequacy and accuracy of the disclosure in its filing;
•
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action
with respect to the filing; and
•
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Very truly yours,
NCI BUILDING SYSTEMS, INC.
By:
/s/ Frances R. Powell
Frances R. Powell
Executive Vice President, Chief Financial
Officer and Treasurer
cc:
Ms. Pamela A. Long
Securities and Exchange Commission
Ms. Kelly B. Rose
Baker Botts L.L.P.