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SEC Company Response from WEST CORP (CIK 0001024657) — Sep 22, 2005

WEST CORP (CIK 0001024657)
Date: Sept. 22, 2005 · CIK: 0001024657 · Accession: 0000950137-05-011550

AI Filing Summary & Sentiment

File numbers found in text: 333-127965

Date
September 22, 2005
Author
WEST CORPORATION
Form
CORRESP
Company
WEST CORP (CIK 0001024657)

Letter

[West Corporation Letterhead]

September 22, 2005

Via Facsimile: 202-772-9209

Securities and Exchange Commission

Mail Stop 4561

Washington, D.C. 20549

Attention:

Karen J. Garnett

David H. Roberts

Re:

West Corporation

Registration Statement on Form S-3

Registration No. 333-127965

Ladies and Gentlemen:

The undersigned Registrant respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated so that it will be effective at 4:30 p.m. (Eastern Time) on Thursday, September 22, 2005, or as soon thereafter as practicable.

The Registrant acknowledges that:

1.

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

2.

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

3.

the Registrant may not assert 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.

Very truly yours,
WEST CORPORATION

Show Raw Text
CORRESP
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corresp

[West Corporation Letterhead]

September 22, 2005

Via Facsimile: 202-772-9209

Securities and Exchange Commission

Mail Stop 4561

Washington, D.C. 20549

    Attention:

    Karen J. Garnett

David H. Roberts

    Re:

    West Corporation

Registration Statement on Form S-3

Registration No. 333-127965

Ladies and Gentlemen:

The undersigned Registrant respectfully requests, pursuant to Rule 461 under the Securities
Act of 1933, as amended, that the effective date of the above-referenced registration statement
(the “Registration Statement”) be accelerated so that it will be effective at 4:30 p.m. (Eastern
Time) on Thursday, September 22, 2005, or as soon thereafter as practicable.

The Registrant acknowledges that:

    1.

    should the Securities and Exchange Commission (the “Commission”) or the staff, acting
pursuant to delegated authority, declare the Registration Statement effective, it does not
foreclose the Commission from taking any action with respect to the Registration Statement;

    2.

    the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the Registration Statement effective, does not relieve the Registrant from its full
responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
and

    3.

    the Registrant may not assert 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.

    Very truly yours,

WEST CORPORATION

    By:
    /s/ Nancee R. Berger

    Nancee R. Berger

    President and Chief Operating Officer