SEC Company Response from FOSTER WHEELER LTD (CIK 0001130385) — Dec 22, 2004
FOSTER WHEELER LTD (CIK 0001130385)
Date: Dec. 22, 2004 · CIK: 0001130385 · Accession: 0001047469-04-038200
AI Filing Summary & Sentiment
File numbers found in text: 333-120076
Referenced dates: November 23, 2004
Letter
Securities and Exchange Commission Division of Corporation Finance Assistant Director Re: Foster Wheeler Ltd. and Foster Wheeler LLC Form S-3, File No. 333-120076
Dear Ms. Long:
On behalf of Foster Wheeler Ltd. ("Parent") and Foster Wheeler LLC ("LLC" and together with Parent, "Foster Wheeler"), I am responding to the Staff's request contained in its letter dated November 23, 2004 relating to Foster Wheeler's Registration Statement on Form S-3 (File No. 333-120076) originally filed on October 29, 2004 (and together with any amendment thereto, the "Filings").
The undersigned acknowledges the following:
•Foster Wheeler is responsible for the adequacy and accuracy of the disclosure in the Filings;
•staff comments or changes to disclosure in response to staff comments in the Filing reviewed by the staff do not foreclose the Commission from taking any action with respect to the Filings; and
•Foster Wheeler may not assert staff comments 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,
/s/ John T. La Duc
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CORRESP
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[Foster Wheeler Letterhead]
December 16,
2004
Securities
and Exchange Commission
Division of Corporation Finance
Mail Stop 0409
Washington, D.C. 20549
Attn:
Pamela A. Long
Assistant Director
Re:
Foster Wheeler Ltd. and Foster Wheeler LLC
Form S-3, File No. 333-120076
Dear
Ms. Long:
On
behalf of Foster Wheeler Ltd. ("Parent") and Foster Wheeler LLC ("LLC" and together with Parent, "Foster Wheeler"), I am responding to the Staff's request contained in its
letter dated November 23, 2004 relating to Foster Wheeler's Registration Statement on Form S-3 (File No. 333-120076) originally filed on October 29,
2004 (and together with any amendment thereto, the "Filings").
The
undersigned acknowledges the following:
•Foster
Wheeler is responsible for the adequacy and accuracy of the disclosure in the Filings;
•staff
comments or changes to disclosure in response to staff comments in the Filing reviewed by the staff do not foreclose the Commission from taking any action with respect
to the Filings; and
•Foster
Wheeler may not assert staff comments 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,
/s/ John T. La Duc
John T. La Duc
Executive Vice President and Chief Financial Officer
cc:
Tamara Brightwell—Securities and Exchange Commission
Lisa Fries Gardner—Foster Wheeler
Vic Hebert—Foster Wheeler