SEC Company Response from ALLOY INC (CIK 0001080359) — Nov 18, 2005
ALLOY INC (CIK 0001080359)
Date: Nov. 18, 2005 · CIK: 0001080359 · Accession: 0001193125-05-229358
AI Filing Summary & Sentiment
Letter
SEC Correspondence Letter
ALLOY, INC.
151 WEST 26TH STREET, 11TH FLOOR
NEW YORK, NEW YORK 10001
November 18, 2005
VIA EDGAR AND FAX DELIVERY
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549
Attention: Matthew J. Benson, Esq.
Re:
Alloy, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed October 17, 2005
Revised Preliminary Proxy Statement on Schedule 14A
Filed November 4, 2005
Revised Preliminary Proxy Statement on Schedule 14A
Filed November 15, 2005
File No. 0-26023
Ladies and Gentlemen:
With respect to the above-referenced Preliminary Proxy Statement on Schedule 14A (File No. 0-26023), the undersigned hereby acknowledges, on behalf of Alloy, Inc. (the “Company”), that it is the view of the Securities and Exchange Commission (the “Commission”) that:
1. The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
2. Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
3. The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact Wendy B. Silverman, Esq., of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 348-3078 with any questions.
Very truly yours,
/s/ Matthew C. Diamond
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SEC Correspondence Letter
ALLOY, INC.
151 WEST 26TH STREET, 11TH FLOOR
NEW YORK, NEW YORK 10001
November 18, 2005
VIA EDGAR AND FAX DELIVERY
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549
Attention: Matthew J. Benson, Esq.
Re:
Alloy, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed October 17, 2005
Revised Preliminary Proxy Statement on Schedule 14A
Filed November 4, 2005
Revised Preliminary Proxy Statement on Schedule 14A
Filed November 15, 2005
File No. 0-26023
Ladies and Gentlemen:
With respect to the
above-referenced Preliminary Proxy Statement on Schedule 14A (File No. 0-26023), the undersigned hereby acknowledges, on behalf of Alloy, Inc. (the “Company”), that it is the view of the Securities and Exchange Commission (the
“Commission”) that:
1. The Company is responsible
for the adequacy and accuracy of the disclosure in the filing;
2. Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
3. The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under
the federal securities laws of the United States.
Please contact Wendy B. Silverman, Esq., of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel
to the Company, at (617) 348-3078 with any questions.
Very truly yours,
/s/ Matthew C. Diamond
Matthew C. Diamond
Chairman of the Board and
Chief Executive Officer
cc:
Securities and Exchange Commission
David Mittelman, Legal Branch Chief
H. Christopher Owings, Assistant Director
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Megan N. Gates, Esq.