SEC Company Response from SECURE COMPUTING CORP (CIK 0001001916) — Dec 6, 2005
SECURE COMPUTING CORP (CIK 0001001916)
Date: Dec. 6, 2005 · CIK: 0001001916 · Accession: 0001193125-05-237598
AI Filing Summary & Sentiment
File numbers found in text: 333-128410
Letter
Acceleraton Request
December 6, 2005
Michael Scimeca
mike.scimeca@hellerehrman.com
(650) 324-7072
Main (650) 324-7000
Fax (650) 324-6025
VIA EDGAR and FACSIMILE
(202) 773-9210
SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
Washington, D.C. 20549
ATTENTION: Mr. Daniel Lee
Re: Secure Computing Corporation Registration Statement
on Form S-4 (No. 333-128410)
Ladies and Gentlemen:
On behalf of Secure Computing Corporation (the “Company”) and as required by Rule 461(a) under the Securities Act of 1933, as amended, we hereby request that the effective date for the Registration Statement referred to above be accelerated to 5:00 p.m. Eastern Time on Wednesday, December 7, 2005, or as soon thereafter as practicable.
In addition, the Company acknowledges that (i) should the Securities and Exchange Commission (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; (ii) 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 (iii) the Company may not assert 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.
Sincerely,
/s/ Michael Scimeca
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CORRESP 1 filename1.htm Acceleraton Request December 6, 2005 Michael Scimeca mike.scimeca@hellerehrman.com (650) 324-7072 Main (650) 324-7000 Fax (650) 324-6025 VIA EDGAR and FACSIMILE (202) 773-9210 SECURITIES AND EXCHANGE COMMISSION 100 F Street, N.E. Washington, D.C. 20549 ATTENTION: Mr. Daniel Lee Re: Secure Computing Corporation Registration Statement on Form S-4 (No. 333-128410) Ladies and Gentlemen: On behalf of Secure Computing Corporation (the “Company”) and as required by Rule 461(a) under the Securities Act of 1933, as amended, we hereby request that the effective date for the Registration Statement referred to above be accelerated to 5:00 p.m. Eastern Time on Wednesday, December 7, 2005, or as soon thereafter as practicable. In addition, the Company acknowledges that (i) should the Securities and Exchange Commission (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; (ii) 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 (iii) the Company may not assert 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. Sincerely, /s/ Michael Scimeca Michael Scimeca cc: Tim Steinkopf Kyle Guse