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SEC Company Response from ATARI INC (CIK 0001002607) — Nov 30, 2005

ATARI INC (CIK 0001002607)
Date: Nov. 30, 2005 · CIK: 0001002607 · Accession: 0000950123-05-014249

AI Filing Summary & Sentiment

File numbers found in text: 333-129098, 333-129099

Date
November 30, 2005
Author
Vice President and General Counsel
Form
CORRESP
Company
ATARI INC (CIK 0001002607)

Letter

Re: Atari, Inc. -- Registration Statements on Form S-3 File Nos. 333-129098 and 333-129099

<PAGE>

KRISTINA K. PAPPA Vice President and General Counsel 417 Fifth Avenue, 8th Floor New York, NY 10016 Direct Dial: 212-726-4242 Fax: 212-726-4214 Email: kristina.pappa@atari.com ------------------------

November 30, 2005

VIA EDGAR AND FAX United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Barbara C. Jacobs, Assistant Director

Ladies and Gentlemen:

Further to Maryse Mills-Apenteng's conversation with our outside counsel, David Bernstein of Clifford Chance US LLP, today, Atari, Inc. ("Atari") is filing Amendments No. 2 to each of the above referenced Registration Statements on Form S-3 to update the list of documents incorporated by reference. Specifically, Atari has added the Form 8-K filed on November 23, 2005 to such list. Attached to this letter is a copy of both pre-effective Amendments No. 2 to Atari's Registration Statements, reflecting such revisions.

In accordance with Atari's acceleration request of November 23, 2005, please declare both of the above-captioned Registration Statements effective as soon as practicable.

If you have any questions or if you need any further information, please do not hesitate to contact me at (212) 726-4242 or contact David Bernstein at Clifford Chance US LLP at (212) 878-8342.

Very truly yours,
/s/ KRISTINA K. PAPPA
Vice President and General Counsel

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>

KRISTINA K. PAPPA
Vice President and General Counsel
417 Fifth Avenue, 8th Floor
New York, NY 10016
Direct Dial:  212-726-4242
Fax:  212-726-4214
Email:  kristina.pappa@atari.com
        ------------------------

                                                          November 30, 2005

VIA EDGAR AND FAX
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC  20549
Attention:  Barbara C. Jacobs, Assistant Director

Re:  Atari, Inc. -- Registration Statements on Form S-3
                    File Nos. 333-129098 and 333-129099

Ladies and Gentlemen:

      Further to Maryse Mills-Apenteng's conversation with our outside counsel,
David Bernstein of Clifford Chance US LLP, today, Atari, Inc. ("Atari") is
filing Amendments No. 2 to each of the above referenced Registration Statements
on Form S-3 to update the list of documents incorporated by reference.
Specifically, Atari has added the Form 8-K filed on November 23, 2005 to such
list. Attached to this letter is a copy of both pre-effective Amendments No. 2
to Atari's Registration Statements, reflecting such revisions.

      In accordance with Atari's acceleration request of November 23, 2005,
please declare both of the above-captioned Registration Statements effective as
soon as practicable.

      If you have any questions or if you need any further information, please
do not hesitate to contact me at (212) 726-4242 or contact David Bernstein at
Clifford Chance US LLP at (212) 878-8342.

                                             Very truly yours,

                                          /s/ KRISTINA K. PAPPA
                                              Vice President and General Counsel

cc:     Bruno Bonnell, Diane Price Baker, Jodi Scheurenbrand
            Atari, Inc.
        David Bernstein
            Clifford Chance US LLP
        Maryse Mills-Apenteng
            United States Securities and Exchange Commission
</TEXT>
</DOCUMENT>