SEC Company Response from EMAGIN CORP (CIK 0001046995) — Aug 26, 2005
EMAGIN CORP (CIK 0001046995)
Date: Aug. 26, 2005 · CIK: 0001046995 · Accession: 0001013762-05-001092
AI Filing Summary & Sentiment
File numbers found in text: 333-112579
Letter
Re: eMagin Corporation Post Effective Amendment No. 2 to Registration Statement on Form SB-2 on Form S-3 Filed August 4, 2005 (File No. 333-112579)
eMagin Corporation 2070 Route 52 Hopewell Junction, New York 12533
August 26, 2005
VIA EDGAR ----------
United States Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, DC 20549
Attention: Russell Mancuso, Legal Branch Chief Donald C. Hunt, Attorney-Advisor
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), eMagin Corporation (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 3:00 p.m., Eastern Time, on Tuesday August 30, 2005, or as soon thereafter as possible.
We hereby acknowledge the following:
o 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;
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 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.
eMagin Corporation
By: /s/ John Atherly -------------------- Name: John Atherly Title: Chief Financial Officer
Show Raw Text
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<TEXT>
eMagin Corporation
2070 Route 52
Hopewell Junction, New York 12533
August 26, 2005
VIA EDGAR
----------
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Russell Mancuso, Legal Branch Chief
Donald C. Hunt, Attorney-Advisor
Re: eMagin Corporation
Post Effective Amendment No. 2 to
Registration Statement on Form SB-2 on Form S-3
Filed August 4, 2005 (File No. 333-112579)
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the
Securities Act of 1933, as amended (the "Act"), eMagin Corporation (the
"Company") respectfully requests that the effective date of the registration
statement referred to above be accelerated so that it will become effective at
3:00 p.m., Eastern Time, on Tuesday August 30, 2005, or as soon thereafter as
possible.
We hereby acknowledge the following:
o 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;
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 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.
eMagin Corporation
By: /s/ John Atherly
--------------------
Name: John Atherly
Title: Chief Financial Officer
</TEXT>
</DOCUMENT>