SEC Company Response from iPCS, INC (CIK 0001108727) — Nov 23, 2004
iPCS, INC (CIK 0001108727)
Date: Nov. 23, 2004 · CIK: 0001108727 · Accession: 0001047469-04-035050
AI Filing Summary & Sentiment
File numbers found in text: 333-117944
Show Raw Text
CORRESP
1
filename1.htm
iPCS, Inc.
1901 North Roselle Road
Schaumburg, Illinois 60195
November 23, 2004
Via EDGAR and Fax No. (202) 942-9594
Attn:
Cheryl Grant, Staff Attorney
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
iPCS, Inc.
Amendment No. 4 to Registration Statement on Form S-1
Filed November 23, 2004
File No. 333-117944
Ladies and Gentlemen:
In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, iPCS, Inc. (the
"Registrant"), hereby requests that the effectiveness of the above-referenced Amendment No. 4 to Registration Statement on Form S-1 (the
"Registration Statement") be accelerated so that the Registration Statement will become effective at 1:00 p.m., Washington, D.C. time, on
November 24, 2004, or as soon thereafter as practicable.
The
Registrant hereby acknowledges:
•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 Registrant from its full
responsibility for the adequacy and accuracy of the disclosure in the filing; and
•the
Registrant may not assert this action 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,
iPCS, INC.
By:
/s/ Stebbins B. Chandor, Jr.
Name:
Stebbins B. Chandor, Jr.
Title:
Executive Vice President Operations and
Chief Financial Officer