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SEC Company Response from ACUSPHERE INC (CIK 0001115143) — Nov 10, 2004

ACUSPHERE INC (CIK 0001115143)
Date: Nov. 10, 2004 · CIK: 0001115143 · Accession: 0001047469-04-033789

AI Filing Summary & Sentiment

File numbers found in text: 333-119027

Date
Nov. 10, 2004
Author
Not clearly detected
Form
CORRESP
Company
ACUSPHERE INC (CIK 0001115143)

Letter

Via Edgar and Facsimile Securities and Exchange Commission Attention: Division of Corporation Finance RE: Acusphere, Inc. Registration Statement on Form S-3 File No. 333-119027

Dear Ms. Rawert:

Acusphere, Inc. (the "Company") hereby acknowledges that:

•should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement on Form S-3 (File No. 333-119027) (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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•the Company 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.

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, Acusphere, Inc. hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-3 to 4:15 p.m., Eastern Time on November 10, 2004, or as soon as thereafter practicable.

Very truly yours,
Acusphere, Inc.

Show Raw Text
CORRESP
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filename1.htm

ACUSPHERE, INC.
  500 Arsenal Street

Watertown, Massachusetts 02472

Telephone: (617) 648-8800

November 10,
2004

Via
Edgar and Facsimile

Securities and Exchange Commission

450 Fifth Street N.W.

Washington, DC 20549-0306

Attention:

Jennifer Rawert

Division of Corporation Finance

RE:

Acusphere, Inc.

Registration Statement on Form S-3

File No. 333-119027

Dear
Ms. Rawert:

Acusphere,
Inc. (the "Company") hereby acknowledges that:

•should
the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement on Form S-3
(File No. 333-119027) (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 Company from its
full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•the
Company 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.

        Pursuant
to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, Acusphere, Inc. hereby requests acceleration
of the effective date of the above-mentioned Registration Statement on Form S-3 to 4:15 p.m., Eastern Time on November 10, 2004, or as soon as thereafter practicable.

Very truly yours,

Acusphere, Inc.

By:

/s/  JOHN F. THERO       John F. Thero

Senior Vice President and Chief Financial Officer