SEC Company Response from SOURCE DIRECT HOLDINGS INC (CIK 0001083661) — Jun 21, 2005
SOURCE DIRECT HOLDINGS INC (CIK 0001083661)
Date: June 21, 2005 · CIK: 0001083661 · Accession: 0001010924-05-000115
AI Filing Summary & Sentiment
File numbers found in text: 333-124669
Letter
Re: Source Direct Holdings, Inc. Registration Statement on Form SB-2 (Originally Filed on May 5, 2005) SEC File No. 333-124669
June 20, 2005
United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street NE Washington, D.C. 20549 ATTN: Pamela A. Long Bret Johnson John Cash Brigitte Lippman Lesli Sheppard
Ladies and Gentlemen:
Source Direct Holdings, Inc. (the "Company"), hereby requests acceleration of the effective date of the Registration Statement on Form SB-2, originally filed on its behalf with the Commission on May 5, 2005, under the Securities Exchange Act of 1933, File No. 333-124669, so that the Registration Statement may become effective on Thursday, June 23, 2005, at the hour of 3:00 p.m., Eastern Standard Time or as soon thereafter as may be practicable.
The Company acknowledges the following:
- 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 proceedings initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your assistance in this matter.
Very truly yours,
Source Direct Holdings, Inc.
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<TYPE>CORRESP
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<TEXT>
June 20, 2005
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street NE
Washington, D.C. 20549
ATTN: Pamela A. Long
Bret Johnson
John Cash
Brigitte Lippman
Lesli Sheppard
Re: Source Direct Holdings, Inc.
Registration Statement on Form SB-2 (Originally Filed
on May 5, 2005)
SEC File No. 333-124669
Ladies and Gentlemen:
Source Direct Holdings, Inc. (the "Company"), hereby requests
acceleration of the effective date of the Registration Statement on Form SB-2,
originally filed on its behalf with the Commission on May 5, 2005, under the
Securities Exchange Act of 1933, File No. 333-124669, so that the Registration
Statement may become effective on Thursday, June 23, 2005, at the hour of 3:00
p.m., Eastern Standard Time or as soon thereafter as may be practicable.
The Company acknowledges the following:
- 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 proceedings initiated by
the Commission or any person under the federal securities laws
of the United States.
Thank you for your assistance in this matter.
Very truly yours,
Source Direct Holdings, Inc.
By: /s/ Kevin Arave
Kevin Arave, Secretary/Treasurer
(Principal Financial and Accounting Officer)
Copy to C. Parkinson Lloyd
</TEXT>
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