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SEC Comment Letter for GLOBIX CORP (CIK 0001003111) — Aug 9, 2005

GLOBIX CORP (CIK 0001003111)
Date: Aug. 9, 2005 · CIK: 0001003111 · Accession: 0000000000-05-041109

AI Filing Summary & Sentiment

File numbers found in text: 333-125185

Referenced dates: June 23, 2005

Date
August 9, 2005
Author
Mark P. Shuman
Form
UPLOAD
Company
GLOBIX CORP (CIK 0001003111)

Letter

Room 4561 Peter K. Stevenson President and Chief Executive Officer Globix Corporation 139 Centre Street New York, NY 10013 Form 10-K for fiscal year ended September 30, 2005 Forms 10-Q for the fiscal quarters ended December 31, 2005 and March 31, 2005 File No. 1-14168

Re: Globix Corporation Amendment No. 1 to Registration Statement on Form S-3 Filed July 11, 2005 File No. 333-125185

Dear Mr. Stevenson:

This is to advise you that we conducted a review of your disclosure provided in response to Items 307 and 308(c) of Regulation S-K, disclosure concerning your selling shareholders, and the rights granted to purchase additional shares contained in your Securities Exchange Agreement. Based on this limited review of the referenced filings, we have the following additional comments.

Form S-3 Selling Holders, page 17 1. We note that changes to footnote 3 and 10 were not disclosed on the copy marked to show changes that was submitted to the Commission via EDGAR. Please advise if there were any other changes made that were not illustrated in the filed version. 2. We refer you to comment 4 of our letter dated June 23, 2005. We note that your have revised this section to state that Loeb Partners and Goldman Sachs are underwriters but have not made corresponding changes to the "Plan of Distribution" section. Please revise to prominently state that Loeb Partners and Goldman Sachs are underwriters.

As appropriate, please amend your filings in response to these comments. You may wish to provide us with marked copies of the amendments to expedite our review. Please furnish a cover letter with your amendments that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendments and responses to our comments.

If you have any questions, please call Adam Halper, at (202) 551-3482. If you require additional assistance you may contact me, at (202) 551-3462 or in my absence Barbara C. Jacobs, Assistant Director at, (202) 551-3730.

Sincerely,
Mark P. Shuman
Branch Chief - Legal

Show Raw Text
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<FILENAME>filename1.txt
<TEXT>

					August 9, 2005

Room 4561

Peter K. Stevenson
President and Chief Executive Officer
Globix Corporation
139 Centre Street
New York, NY 10013

Re:	Globix Corporation
	Amendment No. 1 to Registration Statement on Form S-3
	Filed July 11, 2005
	File No. 333-125185

	Form 10-K for fiscal year ended September 30, 2005
Forms 10-Q for the fiscal quarters ended December 31, 2005 and
March
31, 2005
	File No. 1-14168

Dear Mr. Stevenson:

	This is to advise you that we conducted a review of your
disclosure provided in response to Items 307 and 308(c) of
Regulation
S-K, disclosure concerning your selling shareholders, and the
rights
granted to purchase additional shares contained in your Securities
Exchange Agreement.  Based on this limited review of the
referenced
filings, we have the following additional comments.

Form S-3
Selling Holders, page 17
1. We note that changes to footnote 3 and 10 were not disclosed on
the copy marked to show changes that was submitted to the
Commission
via EDGAR.  Please advise if there were any other changes made
that
were not illustrated in the filed version.
2. We refer you to comment 4 of our letter dated June 23, 2005.
We
note that your have revised this section to state that Loeb
Partners
and Goldman Sachs are underwriters but have not made corresponding
changes to the "Plan of Distribution" section.  Please revise to
prominently state that Loeb Partners and Goldman Sachs are
underwriters.

      As appropriate, please amend your filings in response to
these
comments.  You may wish to provide us with marked copies of the
amendments to expedite our review.  Please furnish a cover letter
with your amendments that keys your responses to our comments and
provides any requested supplemental information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendments and
responses to our comments.

	If you have any questions, please call Adam Halper, at (202)
551-3482.  If you require additional assistance you may contact
me,
at (202) 551-3462 or in my absence Barbara C. Jacobs, Assistant
Director at, (202) 551-3730.

							Sincerely,

							Mark P. Shuman
							Branch Chief - Legal

cc: 	Bonnie J. Roe
	Day, Berry & Howard LLP
	875 Third Avenue
	New York, NY 10022
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Peter K. Stevenson
August 9, 2005
Globix Corporation
Page 2

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