SEC Company Response from CRITICAL PATH INC (CIK 0001060801) — May 10, 2005
CRITICAL PATH INC (CIK 0001060801)
Date: May 10, 2005 · CIK: 0001060801 · Accession: 0001193125-05-102343
AI Filing Summary & Sentiment
File numbers found in text: 333-123860
Letter
Securities and Exchange Commission Washington, D.C. 20549 Attention: Mr. Jeffrey Shady Re: Critical Path, Inc. - Registration Statement on Form S-3, as amended (File No. 333-123860)
Dear Mr. Shady:
Critical Path, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the Registrant’s Registration Statement on Form S-3 (Registration No. 333-123860), as amended (the “Registration Statement”), so that the Registration Statement will become effective at 9:00 a.m. (Eastern Time) on Wednesday, May 11, 2005, or as soon thereafter as possible.
The Registrant acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and the Registrant may not assert this action of the Commission or the staff 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,
CRITICAL PATH, INC.
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CORRESP 1 filename1.htm Acceleration Letter Critical Path 350 The Embarcadero San Francisco, CA 94105 415 541-2500 May 10, 2005 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Mr. Jeffrey Shady Re: Critical Path, Inc. - Registration Statement on Form S-3, as amended (File No. 333-123860) Dear Mr. Shady: Critical Path, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the Registrant’s Registration Statement on Form S-3 (Registration No. 333-123860), as amended (the “Registration Statement”), so that the Registration Statement will become effective at 9:00 a.m. (Eastern Time) on Wednesday, May 11, 2005, or as soon thereafter as possible. The Registrant acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and the Registrant may not assert this action of the Commission or the staff 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, CRITICAL PATH, INC. By: /s/ Michael J. Zukerman Name: Michael J. Zukerman Title: Executive Vice President, Secretary and General Counsel