SEC Company Response from EMAGIN CORP (CIK 0001046995) — Jul 8, 2020
EMAGIN CORP (CIK 0001046995)
Date: July 8, 2020 · CIK: 0001046995 · Accession: 0001046995-20-000053
AI Filing Summary & Sentiment
File numbers found in text: 333-239441
Letter
Acceleration Request
eMagin Corporation
700 South Street, Suite 201
Hopewell Junction, NY 12533
July 8, 2020
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:eMagin Corporation Acceleration Request for Registration Statement on Form S-3 File No. 333-239441 (Filed June 26, 2020)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), eMagin Corporation (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to July 10, 2020, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
We respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Jocelyn M. Arel, by facsimile to (617) 321-4344 or by email to JArel@goodwinlaw.com.
If you have any questions regarding this request, please contact Jocelyn M. Arel of Goodwin Procter LLP at (617) 570-1067.
[Signature page follows]
Sincerely,
Show Raw Text
CORRESP 1 filename1.htm Acceleration Request eMagin Corporation 700 South Street, Suite 201 Hopewell Junction, NY 12533 July 8, 2020 Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re:eMagin Corporation Acceleration Request for Registration Statement on Form S-3 File No. 333-239441 (Filed June 26, 2020) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), eMagin Corporation (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to July 10, 2020, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. We respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Jocelyn M. Arel, by facsimile to (617) 321-4344 or by email to JArel@goodwinlaw.com. If you have any questions regarding this request, please contact Jocelyn M. Arel of Goodwin Procter LLP at (617) 570-1067. [Signature page follows] Sincerely, EMAGIN CORPORATION /s/ Andrew G. Sculley Andrew G. Sculley President and Chief Executive Officer cc:Jocelyn Arel, Esq. Goodwin Procter LLP 2