SEC Company Response from GALAXY ENERGY CORP (CIK 0001132784) — Aug 3, 2005
GALAXY ENERGY CORP (CIK 0001132784)
Date: Aug. 3, 2005 · CIK: 0001132784 · Accession: 0000949353-05-000297
AI Filing Summary & Sentiment
File numbers found in text: 333-126310
Letter
Daniel W. Carr John J. Coates Kevin M. Coates H. Alan Dill 455 Sherman Street, Suite 300 Robert A. Dill Denver, Colorado 80203 Thomas M. Dunn Phone: 303-777-3737 John A. Hutchings Fax: 303-777-3823 Stephen M. Lee www.dillanddill.com Fay M. Matsukage* Adam P. Stapen Jon Stonbraker Craig A. Stoner Felicity Tompkins Patrick D. Tooley *Also licensed in Nevada August 3, 2005 H. Roger Schwall, Assistant Director Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
RE: GALAXY ENERGY CORPORATION REGISTRATION STATEMENT ON FORM S-3 FILED JUNE 30, 2005 FILE NO. 333-126310
Dear Mr. Schwall:
Galaxy Energy Corporation ("Galaxy") is in the process of preparing Amendment No. 1 to the registration statement on Form S-3, File No. 333-126310. Pursuant to Rule 429, Galaxy intends that the prospectus contained therein will be a combined prospectus for all of its prior offerings. Several of the selling stockholders listed in this registration statement are selling stockholders in an earlier registration statement. By combining the prospectuses, there will be less confusion in complying with prospectus delivery requirements.
Please advise the undersigned promptly if this presents a problem. Also, please contact the undersigned if you have any further questions.
Sincerely,
/s/ FAY M. MATSUKAGE
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Daniel W. Carr
John J. Coates
Kevin M. Coates
H. Alan Dill
455 Sherman Street, Suite 300 Robert A. Dill
Denver, Colorado 80203 Thomas M. Dunn
Phone: 303-777-3737 John A. Hutchings
Fax: 303-777-3823 Stephen M. Lee
www.dillanddill.com Fay M. Matsukage*
Adam P. Stapen
Jon Stonbraker
Craig A. Stoner
Felicity Tompkins
Patrick D. Tooley
*Also licensed in Nevada
August 3, 2005
H. Roger Schwall, Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: GALAXY ENERGY CORPORATION
REGISTRATION STATEMENT ON FORM S-3 FILED JUNE 30, 2005
FILE NO. 333-126310
Dear Mr. Schwall:
Galaxy Energy Corporation ("Galaxy") is in the process of preparing Amendment
No. 1 to the registration statement on Form S-3, File No. 333-126310. Pursuant
to Rule 429, Galaxy intends that the prospectus contained therein will be a
combined prospectus for all of its prior offerings. Several of the selling
stockholders listed in this registration statement are selling stockholders in
an earlier registration statement. By combining the prospectuses, there will be
less confusion in complying with prospectus delivery requirements.
Please advise the undersigned promptly if this presents a problem. Also, please
contact the undersigned if you have any further questions.
Sincerely,
/s/ FAY M. MATSUKAGE
Fay M. Matsukage
Cc: Galaxy Energy Corporation
Wheeler Wasoff, P.C.
Hein & Associates LLP
</TEXT>
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