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SEC Company Response from DECORIZE INC (CIK 0001095471) — Nov 22, 2005

DECORIZE INC (CIK 0001095471)
Date: Nov. 22, 2005 · CIK: 0001095471 · Accession: 0001144204-05-037373

AI Filing Summary & Sentiment

File numbers found in text: 333-127070

Date
August 1, 2005
Author
DECORIZE
Form
CORRESP
Company
DECORIZE INC (CIK 0001095471)

Letter

Decorize, Inc.

East Phelps

Springfield, Missouri 65802

Tel: (417) 879-3326

November 22, 2005

U.S. Securities and Exchange Commission

Judiciary Plaza

Fifth Street, N.W.

Washington, D.C. 20549-0303

Attn: Act Filing Desk

RE: Acceleration Request

Decorize, Inc. - Form S-3 filed August 1, 2005 (File No. 333-127070)

VIA EDGAR

Ladies and Gentlemen:

Decorize, Inc. (the “Company”), as the registrant of the above-captioned registration statement, hereby respectfully requests that the registration statement be permitted to become effective at 10:00 a.m., Washington, D.C. time, on Wednesday, November 23, 2005, or as soon thereafter as is practicable. Please advise our corporate counsel, Lance M. Hardenburg at (214) 953-0053, of any questions.

In connection with the foregoing request, the Company acknowledges and agrees that:

·

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 proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
DECORIZE,
INC.

Show Raw Text
CORRESP
1
filename1.htm

      Decorize,
        Inc.

      1938
        East Phelps

      Springfield,
        Missouri 65802

      Tel:
        (417) 879-3326

      November
        22, 2005

                U.S.
                  Securities and Exchange Commission

                Judiciary
                  Plaza

                450
                  Fifth Street, N.W.

                Washington,
                  D.C. 20549-0303

                Attn:
                  1933
                  Act Filing Desk

                RE:
                  Acceleration
                  Request

                  Decorize,
                    Inc. - Form S-3 filed August 1, 2005 (File No.
                    333-127070)

                VIA
                  EDGAR

      Ladies
        and Gentlemen:

      Decorize,
        Inc. (the “Company”), as the registrant of the above-captioned registration
        statement, hereby respectfully requests that the registration statement be
        permitted to become effective at 10:00 a.m., Washington, D.C. time, on
        Wednesday, November 23, 2005, or as soon thereafter as is practicable. Please
        advise our corporate counsel, Lance M. Hardenburg at (214) 953-0053, of any
        questions.

      In
        connection with the foregoing request, the Company acknowledges and agrees
        that:

              ·

                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 proceeding initiated by the Commission or any
                  person
                  under the federal securities laws of the United
                  States.

              Very truly yours,

              DECORIZE,
                INC.

              By:
              /s/ Steve
                Crowder

                Steve
                  Crowder, President and CEO

                cc:
                  Mr.
                  Matthew J. Benson (SEC)

                             Via
                  Fax
                  (202-772-9204)