SEC Company Response from FOSTER WHEELER LTD (CIK 0001130385) — Dec 22, 2004

FOSTER WHEELER LTD (CIK 0001130385)
Date: Dec. 22, 2004 · CIK: 0001130385 · Accession: 0001047469-04-038198

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AI Filing Summary & Sentiment

File numbers found in text: 333-120076

Date

December 21, 2004

Author

Not clearly detected

Form

CORRESP

Company

FOSTER WHEELER LTD (CIK 0001130385)

Letter

[Foster Wheeler Ltd. Letterhead]

December 22,

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission

Judiciary Plaza

450 5th Street, N.W.

Washington, DC 20549

Attention: Ms. Tamara Brightwell

Re:Foster Wheeler Ltd. and Foster Wheeler LLC

Form S-3/A, filed on December 21, 2004

File No. 333-120076

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, Foster Wheeler Ltd., a Bermuda company, and Foster Wheeler LLC, a Delaware limited liability company, and certain subsidiary guarantors hereby request acceleration of the effective date of their Registration Statement on Form S-3 (File No. 333-120076) to 10:00 a.m., Washington, D.C. time, on Thursday, December 23, 2004, or as soon thereafter as practicable.

Please call the undersigned at (908) 730-4000 or Tracy Kimmel of King & Spalding LLP at (212) 556-2294 if you have any questions.

FOSTER WHEELER LTD.

By:

/s/ THIERRY DESMARIS Name: Thierry Desmaris

Title: Vice President and Treasurer

cc:Tracy Kimmel King & Spalding LLP

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CORRESP
1
filename1.htm

[Foster Wheeler Ltd. Letterhead]

December 22,
2004

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission

Judiciary Plaza

450 5th Street, N.W.

Washington, DC 20549

Attention:
Ms. Tamara Brightwell

Re:Foster Wheeler Ltd. and Foster Wheeler LLC

Form S-3/A, filed on December 21, 2004

File No. 333-120076

Ladies and Gentlemen:

        Pursuant
to Rule 461 under the Securities Act of 1933, Foster Wheeler Ltd., a Bermuda company, and Foster Wheeler LLC, a Delaware limited liability company, and certain
subsidiary guarantors hereby request acceleration of the effective date of their Registration Statement on Form S-3 (File No. 333-120076) to 10:00 a.m.,
Washington, D.C. time, on Thursday, December 23, 2004, or as soon thereafter as practicable.

        Please
call the undersigned at (908) 730-4000 or Tracy Kimmel of King & Spalding LLP at (212) 556-2294 if you have any questions.

FOSTER WHEELER LTD.

By:

/s/  THIERRY DESMARIS       Name: Thierry Desmaris

Title: Vice President and Treasurer

cc:Tracy
Kimmel
 King & Spalding LLP

SecProbe.io