SEC Company Response from SECURE COMPUTING CORP (CIK 0001001916) — Dec 7, 2005
SECURE COMPUTING CORP (CIK 0001001916)
Date: Dec. 7, 2005 · CIK: 0001001916 · Accession: 0001193125-05-238288
AI Filing Summary & Sentiment
File numbers found in text: 333-128410
Letter
Re: Secure Computing Corporation Registration Statement
SEC Letter
VIA EDGAR and FACSIMILE
(202) 773-9210
SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
Washington, D.C. 20549
ATTENTION: Mr. Daniel Lee
on Form S-4 (No. 333-128410)
Ladies and Gentlemen:
Secure Computing Corporation (the “Company”), as required by Rule 461(a) under the Securities Act of 1933, as amended, hereby requests 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 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.
Sincerely
/s/ Mary Budge
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CORRESP 1 filename1.htm SEC Letter 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: Secure Computing Corporation (the “Company”), as required by Rule 461(a) under the Securities Act of 1933, as amended, hereby requests 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 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. Sincerely /s/ Mary Budge Mary Budge Senior Vice President, Secretary and General Counsel cc: Tim Steinkopf Kyle Guse