SEC Company Response from BEACON ROOFING SUPPLY INC (CIK 0001124941) — Dec 15, 2005
BEACON ROOFING SUPPLY INC (CIK 0001124941)
Date: Dec. 15, 2005 · CIK: 0001124941 · Accession: 0001104659-05-060922
AI Filing Summary & Sentiment
File numbers found in text: 333-128919
Letter
United States Securities and Exchange Commission Attn.: Edward M. Kelly and Tracey Houser Registration Statement on Form S-3 File No. 333-128919
Re: Beacon Roofing Supply, Inc.
Dear Mr. Kelly and Ms. Houser:
Pursuant to the provisions of Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we hereby respectfully request that the Commission grant acceleration of the effectiveness of our Registration Statement on Form S-3 (File No. 333-128919) so it may become effective at 12:00 noon, Eastern Standard Time, on Thursday, December 15, 2005, or as soon thereafter as possible. Should the Commission declare the registration statement effective, we acknowledge: (i) that such declaration does not foreclose the Commission from taking any action on the Form S-3, (ii) that such declaration does not relieve us from our responsibility for the adequacy and accuracy of the disclosure in the Form S-3 and (iii) that we may not assert either the Commission’s comments or the declaration of the registration statement’s effectiveness as a defense in any proceeding initiated by the Commission or any person under the United States’ federal securities laws.
Sincerely,
BEACON ROOFING SUPPLY,
INC.
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CORRESP 1 filename1.htm December 15, 2005 United States Securities and Exchange Commission Station Place 100 F Street, N.E. Washington, DC 20549-7010 Attn.: Edward M. Kelly and Tracey Houser Re: Beacon Roofing Supply, Inc. Registration Statement on Form S-3 File No. 333-128919 Dear Mr. Kelly and Ms. Houser: Pursuant to the provisions of Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we hereby respectfully request that the Commission grant acceleration of the effectiveness of our Registration Statement on Form S-3 (File No. 333-128919) so it may become effective at 12:00 noon, Eastern Standard Time, on Thursday, December 15, 2005, or as soon thereafter as possible. Should the Commission declare the registration statement effective, we acknowledge: (i) that such declaration does not foreclose the Commission from taking any action on the Form S-3, (ii) that such declaration does not relieve us from our responsibility for the adequacy and accuracy of the disclosure in the Form S-3 and (iii) that we may not assert either the Commission’s comments or the declaration of the registration statement’s effectiveness as a defense in any proceeding initiated by the Commission or any person under the United States’ federal securities laws. Sincerely, BEACON ROOFING SUPPLY, INC. By: /s/ David R. Grace David R. Grace Chief Financial Officer cc: Robert R. Buck David McCarthy