SEC Company Response from EMAGIN CORP (CIK 0001046995) — Dec 6, 2005
EMAGIN CORP (CIK 0001046995)
Date: Dec. 6, 2005 · CIK: 0001046995 · Accession: 0001013762-05-001781
AI Filing Summary & Sentiment
File numbers found in text: 333-129832
Letter
eMagin Corresp
eMagin Corporation
N.E. 8th Street, Suite 1400
Bellevue, WA 98004
December 6, 2005
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
F Street N.E.
Washington, D.C. 20549
Attention:
Russell Mancuso, Legal Branch Chief
Alan Morris, Attorney-Advisor
Re:
eMagin Corporation
Registration Statement on Form S-3
Filed November 18, 2005 (File No. 333-129832)
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 Thursday December 8, 2005, or as soon thereafter as possible.
We hereby acknowledge the following:
·
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;
·
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
·
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.
eMagin Corporation
By: /s/ John Atherly
Name: John Atherly
Title: Chief Financial Officer
Show Raw Text
CORRESP
1
filename1.htm
eMagin Corresp
eMagin
Corporation
10500
N.E. 8th
Street,
Suite 1400
Bellevue,
WA 98004
December 6, 2005
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F
Street N.E.
Washington,
D.C. 20549
Attention:
Russell
Mancuso, Legal Branch Chief
Alan Morris,
Attorney-Advisor
Re:
eMagin
Corporation
Registration
Statement on Form S-3
Filed
November 18, 2005 (File No.
333-129832)
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 Thursday December 8, 2005, or as soon thereafter
as
possible.
We
hereby
acknowledge the following:
·
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;
·
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
·
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.
eMagin
Corporation
By:
/s/ John
Atherly
Name:
John Atherly
Title:
Chief Financial Officer