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: 0001104659-05-060923
AI Filing Summary & Sentiment
File numbers found in text: 333-128919
Letter
United States Securities and Exchange Commission Attention: Edward M. Kelly and Tracey Houser Re: Beacon Roofing Supply, Inc. Registration Statement on FormS-3 Registration File No. 333-128919
Dear Mr. Kelly and Ms. Houser:
In accordance with Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we hereby join in the request of Beacon Roofing Supply, Inc. for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 12:00 noon, Eastern Standard Time, on Thursday, December 15, 2005, or as soon thereafter as practicable.
Very truly yours,
J.P. Morgan Securities, Inc.
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CORRESP 1 filename1.htm J.P. Morgan Securities Inc. William Blair & Company, LLC c/o J.P. Morgan Securities Inc. 277 Park Avenue New York, NY 10172 December 15, 2005 United States Securities and Exchange Commission Station Place 100 F Street, N.E. Washington, D.C. 20549-7010 Attention: Edward M. Kelly and Tracey Houser Re: Beacon Roofing Supply, Inc. Registration Statement on FormS-3 Registration File No. 333-128919 Dear Mr. Kelly and Ms. Houser: In accordance with Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we hereby join in the request of Beacon Roofing Supply, Inc. for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 12:00 noon, Eastern Standard Time, on Thursday, December 15, 2005, or as soon thereafter as practicable. Very truly yours, J.P. Morgan Securities, Inc. William Blair & Company, LLC Acting severally on behalf of themselves and the several Underwriters By: J.P. Morgan Securities Inc. By: /s/ Eddy Allegaert Name: Eddy Allegaert Title: Vice President