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SEC Company Response from 3D SYSTEMS CORP (DDD) (CIK 0000910638) (DDD) — Oct 9, 2007

3D SYSTEMS CORP (DDD) (CIK 0000910638)
Date: Oct. 9, 2007 · CIK: 0000910638 · Accession: 0000950144-07-009170

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File numbers found in text: 333-145493

Date
October 9, 2007
Author
3D SYSTEMS CORPORATION
Form
CORRESP
Company
3D SYSTEMS CORP (DDD) (CIK 0000910638)

Letter

3D Systems Corporation

3D Systems Corporation

333 Three D Systems Circle

Rock Hill, SC 29730

October 9, 2007

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention:

Ms. Katherine Wray

Mr. Mark P. Shuman

Ms. Barbara C. Jacobs

Re: 3D Systems Registration Statement on Form S-1 (Registration No. 333-145493)

Ladies and Gentlemen:

3D Systems Corporation (the “Company”) hereby requests that the above-referenced registration statement under the Securities Act of 1933 be declared effective at 5:00 p.m., Eastern Time, on Thursday, October 11, 2007, or as soon thereafter as practicable.

Please consider this request for acceleration of the effective date of the registration statement as confirmation that we are aware of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above registration statement.

Should you have any questions with respect to this matter, please call the undersigned at (803) 326-3989.

Very truly yours,

3D SYSTEMS CORPORATION

By

/s/ Robert M. Grace, Jr.

Robert M. Grace, Jr.

Vice President, General Counsel and Secretary

cc: Sean M. Jones

3D Systems Corporation

333 Three D Systems Circle

Rock Hill, SC 29730

October 9, 2007

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention:

Ms. Katherine Wray

Mr. Mark P. Shuman

Ms. Barbara C. Jacobs

Re: 3D Systems Registration Statement on Form S-1 (Registration No. 333-145493)

Ladies and Gentlemen:

In connection with the request by 3D Systems Corporation (the “Company”) for acceleration of the effective date of the above-referenced registration statement, please be advised that the Company hereby acknowledges that:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

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 filing; 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.

Should you have any questions with respect to this matter, please call the undersigned at (803) 326-3989.

Very truly yours,
3D SYSTEMS CORPORATION

Show Raw Text
CORRESP
1
filename1.htm

3D Systems Corporation

3D Systems Corporation

333 Three D Systems Circle

Rock Hill, SC 29730

October 9, 2007

VIA EDGAR

    Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    Attention:

    Ms. Katherine Wray

Mr. Mark P. Shuman

Ms. Barbara C. Jacobs

     Re:     3D Systems Registration Statement on Form S-1 (Registration No. 333-145493)

Ladies and Gentlemen:

     3D Systems Corporation (the “Company”) hereby requests that the above-referenced registration
statement under the Securities Act of 1933 be declared effective at 5:00 p.m., Eastern Time, on
Thursday, October 11, 2007, or as soon thereafter as practicable.

     Please consider this request for acceleration of the effective date of the registration
statement as confirmation that we are aware of our responsibilities under the Securities Act of
1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the
securities specified in the above registration statement.

     Should you have any questions with respect to this matter, please call the undersigned at
(803) 326-3989.

    Very truly yours,

    3D SYSTEMS CORPORATION

    By

    /s/ Robert M. Grace, Jr.

    Robert M. Grace, Jr.

Vice President, General Counsel and Secretary

    cc: Sean M. Jones

3D Systems Corporation

333 Three D Systems Circle

Rock Hill, SC 29730

October 9, 2007

VIA EDGAR

    Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    Attention:

    Ms. Katherine Wray

Mr. Mark P. Shuman

Ms. Barbara C. Jacobs

     Re:     3D Systems Registration Statement on Form S-1 (Registration No. 333-145493)

Ladies and Gentlemen:

     In connection with the request by 3D Systems Corporation (the “Company”) for acceleration of
the effective date of the above-referenced registration statement, please be advised that the
Company hereby acknowledges that:

    •

    should the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any action
with respect to the filing;

    •

    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 filing; 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.

     Should you have any questions with respect to this matter, please call the undersigned at
(803) 326-3989.

    Very truly yours,

    3D SYSTEMS CORPORATION

    By

    /s/ Robert M. Grace, Jr.

    Robert M. Grace, Jr.

Vice President, General Counsel and Secretary

    cc: Sean M. Jones