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SEC Company Response from ONLINE VACATION CENTER HOLDINGS CORP (CIK 0001058786) — Oct 12, 2005

ONLINE VACATION CENTER HOLDINGS CORP (CIK 0001058786)
Date: Oct. 12, 2005 · CIK: 0001058786 · Accession: 0001099910-05-000070

AI Filing Summary & Sentiment

Date
October 12, 2005
Author
Brian A. Pearlman
Form
CORRESP
Company
ONLINE VACATION CENTER HOLDINGS CORP (CIK 0001058786)

Letter

Brian A. Pearlman Direct Line: (954) 766-7879 Email: bpearlman@adorno.com October 12, 2005 U.S. Securities and Exchange Commission Division of Corporation Finance 450 5th Street, N.W. Washington, DC 20549

Re: Alec Bradley Cigar Corporation Preliminary Information Statement Filed On Schedule 14C (filed on October 12, 2005)

Dear Sirs:

Please direct any comments or questions to the Schedule 14C Information Statement filed by Alec Bradley Cigar Corporation to the undersigned.

Sincerely,
/s/ Brian A. Pearlman
---------------------
Brian A. Pearlman

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                  Adorno & Yoss
                         a limited liability partnership
                     350 East Las Olas Boulevard, Suite 1700
                       Fort Lauderdale, Florida 33301-4217
                   phone: (954) 763-1200, fax: (954) 766-7800
                                 www.adorno.com

Brian A. Pearlman                                   Direct Line:  (954) 766-7879
                                                    Email:  bpearlman@adorno.com

                                                    October 12, 2005

U.S. Securities and Exchange Commission
Division of Corporation Finance
450 5th Street, N.W.
Washington, DC  20549

         Re:  Alec Bradley Cigar Corporation Preliminary Information
              Statement Filed On Schedule 14C (filed on October 12, 2005)

Dear Sirs:

         Please direct any comments or questions to the Schedule 14C Information
Statement filed by Alec Bradley Cigar Corporation to the undersigned.

                                                     Sincerely,

                                                     /s/ Brian A. Pearlman
                                                     ---------------------
                                                     Brian A. Pearlman

BAP/sm
Encl.

cc:  Alec Bradley Cigar Corporation
       Online Vacation Center Holdings, Inc,

</TEXT>
</DOCUMENT>