SEC Company Response from IMAGEWARE SYSTEMS INC (IWSY) (CIK 0000941685) — Nov 9, 2005
IMAGEWARE SYSTEMS INC (IWSY) (CIK 0000941685)
Date: Nov. 9, 2005 · CIK: 0000941685 · Accession: 0001104659-05-054226
AI Filing Summary & Sentiment
File numbers found in text: 333-127829
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CORRESP 1 filename1.htm Raymond Lee Tel. 714.708.6510 Fax. 714.708.6501 LeeR@gtlaw.com November 9, 2005 BY FAX AND EDGAR United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 4561 Washington, D.C. 20549 Attention: Mr. Mark P. Shuman, Branch Chief - Legal Re: ImageWare Systems, Inc. Registration Statement on Form S-3 Amendment No. 3 Filed November 9, 2005 File No. 333-127829 Dear Mr. Shuman: This firm represents the registrant, ImageWare Systems, Inc. On behalf of registrant, we hereby request acceleration of the effective date of the above-referenced amended registration statement on Form S-3 so that such registration statement shall become effective at 4:30 p.m. EST on Thursday, November 10, 2005, or as soon thereafter as practicable. The registrant 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 registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the registrant 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. Respectfully yours, /s/ Raymond A. Lee cc: Wayne Wetherell ALBANY AMSTERDAM ATLANTA BOCA RATON BOSTON CHICAGO DALLAS DELAWARE DENVER FORT LAUDERDALE HOUSTON LAS VEGAS LOS ANGELES MIAMI NEW JERSEY NEW YORK ORANGE COUNTY, CA ORLANDO SILICON VALLEY PHILADELPHIA PHOENIX TALLAHASSEE TOKYO TYSONS CORNER WASHINGTON, D.C. WEST PALM BEACH ZURICH www.gtlaw.com Greenberg Traurig, LLP • Attorneys at Law • 650 Town Center Drive, Suite 1700 • Costa Mesa, California 92626 • Tel. 714.708.6500 • Fax 714.708.6501