SEC Company Response from GATEWAY INC (CIK 0000895812) — Jun 17, 2005
GATEWAY INC (CIK 0000895812)
Date: June 17, 2005 · CIK: 0000895812 · Accession: 0001193125-05-126747
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File numbers found in text: 333-123579
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CORRESP
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filename1.htm
Acceleration Request
June 17, 2005
VIA EDGAR SUBMISSION AND FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Gateway, Inc.
Registration Statement on
Form S-3 (the “Registration Statement”)
File No. 333-123579
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, the
undersigned respectfully requests that the effectiveness of the Registration Statement be accelerated to 4:00 p.m., Eastern Daylight time, on June 17, 2005, or as soon thereafter as is practicable.
Gateway, Inc. (the “Company”) acknowledges the following:
1. Should the Commission or the staff, acting pursuant to
delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
2. The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration
Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
3. The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Sincerely yours,
GATEWAY, INC.
By:
/s/ Roderick M. Sherwood III
Name:
Roderick M. Sherwood III
Title:
Senior Vice President and
Chief Financial
Officer
cc: Bruce
K. Dallas, Esq.
Davis Polk & Wardwell