SEC Company Response from INTERACTIVE SYSTEMS WORLDWIDE — Jan 26, 2005
INTERACTIVE SYSTEMS WORLDWIDE INC /DE (CIK 0001025995)
Date: Jan. 26, 2005 · CIK: 0001025995 · Accession: 0001125282-05-000265
AI Filing Summary & Sentiment
File numbers found in text: 333-121772
Letter
[ISWI Logo] Interactive Systems Worldwide Inc. January 26, 2005 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Mark Shuman
Re: Interactive Systems Worldwide Inc. File No: 333-121772 Registration Statement on Form S-3
Dear Mr. Shuman:
Interactive Systems Worldwide Inc. (the "Company") hereby respectfully requests that the effective date for the above-referenced Registration Statement on Form S-3 be accelerated so that it will become effective at 9:00 a.m., New York City time, on Thursday, January 27, 2005, or as soon thereafter as possible.
The Company hereby acknowledges the following:
o Should the Securities and Exchange Commission (the "Commission") or the staff of the Division of Corporation Finance (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;
o 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
o The Company 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,
Interactive Systems Worldwide Inc.
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[ISWI Logo]
Interactive Systems Worldwide Inc.
January 26, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Mark Shuman
Re: Interactive Systems Worldwide Inc.
File No: 333-121772
Registration Statement on Form S-3
Dear Mr. Shuman:
Interactive Systems Worldwide Inc. (the "Company") hereby
respectfully requests that the effective date for the
above-referenced Registration Statement on Form S-3 be
accelerated so that it will become effective at 9:00 a.m., New
York City time, on Thursday, January 27, 2005, or as soon
thereafter as possible.
The Company hereby acknowledges the following:
o Should the Securities and Exchange Commission
(the "Commission") or the staff of the Division
of Corporation Finance (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;
o 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
o The Company 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,
Interactive Systems Worldwide Inc.
By: /s/ Bernard Albanese
--------------------------------
Bernard Albanese,
President
2 Andrews Drive, West Paterson, NJ 07424 Tel: (973) 256-8181 Fax (973) 256-8211
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