SEC Company Response from UNIVERSAL DISPLAY CORP \PA\ (OLED) — Dec 27, 2005
UNIVERSAL DISPLAY CORP \PA\
Date: Dec. 27, 2005 · CIK: 0001005284 · Accession: 0000950116-05-003926
AI Filing Summary & Sentiment
File numbers found in text: 333-129745
Referenced dates: December 7, 2005
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UNIVERSAL DISPLAY CORPORATION
375 PHILLIPS BOULEVARD
EWING, NJ 08618
December 27, 2005
Via EDGAR and Facsimile
-----------------------
Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, DC 20549
Attention: Daniel Lee, Esquire
Re: Universal Display Corporation (the "Company")
Registration Statement on Form S-3 (Filing No. 333-129745)
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Dear Mr. Lee:
As per the voicemails exchanged by you and our counsel, Justin W. Chairman of
Morgan, Lewis & Bockius LLP, on December 22 and 23, 2005, in accordance with
Rule 461 under the Securities Act of 1933, as amended, the Company hereby
requests the acceleration of the effective date of the above-referenced
Registration Statement so that it will become effective Thursday, December 29,
2005, at 3:00 p.m. Eastern Time or as soon thereafter as practicable.
Pursuant to the letter dated December 7, 2005 from Mark P. Shuman of the Staff
to Steven V. Abramson of the Company, in connection with this request for
effectiveness, the Company acknowledges the following:
The disclosure in the filing is the responsibility of the Company. The
Company represents to the Commission 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 and the Company represents that it will not
assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.
The Company further acknowledges, that 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 disclosures in the
filing.
Sincerely yours,
Universal Display Corporation
By: /s/ Scott C. Bovino
----------------------------
Scott C. Bovino
Vice President
and General Counsel
cc: Justin W. Chairman, Esquire
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