SEC Company Response from MRU HOLDINGS INC (CIK 0001145202) — Jul 13, 2005

MRU HOLDINGS INC (CIK 0001145202)
Date: July 13, 2005 · CIK: 0001145202 · Accession: 0001144204-05-021386

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AI Filing Summary & Sentiment

File numbers found in text: 333-123503

Date

March 22, 2005

Author

/s/

Form

CORRESP

Company

MRU HOLDINGS INC (CIK 0001145202)

Letter

Division of Corporate Finance United States Securities and Exchange Commission Registration Statement on Form SB-2 filed March 22, 2005 as amended by Pre-Effective Amendment No. 1 to Form SB-2 filed July 13, File No. 333-123503

Re: MRU Holdings, Inc.

Dear Mr. Friar:

MRU Holdings, Inc. (the “Company”) has filed a Registration Statement on Form SB-2 and is requesting acceleration of the effective date. The Company acknowledges the following:

The disclosure in the filing is the responsibility of the Company. The Company represents to the Securities and Exchange Commission (the “Commission”) that should the Commission, or its staff acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing and the Company represents that it will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company further acknowledges, that the action of the Commission, or its staff acting pursuant to delegated authority, in declaring the filing effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the filing.

In accordance with Rule 461 of the Securities Act of 1933, as amended, the undersigned, on behalf of the Company, hereby respectfully requests that the above-referenced Registration Statement be declared effective at 9:30 a.m., Eastern Time on July 18, 2005 or as soon thereafter as practicable.

Thank you for your assistance.

Sincerely,
/s/
Louis
W.
Zehil

Show Raw Text

CORRESP
1
filename1.htm

July
12,
2005

William
Friar

Senior
Financial Analyst

Division
of Corporate Finance

United
States Securities and Exchange Commission

450
Fifth
Street, NW

Washington,
D.C. 20549

Re:
MRU Holdings, Inc.

Registration Statement on Form SB-2
filed
March 22, 2005 as amended by Pre-Effective

Amendment No. 1 to Form SB-2 filed
July 13,
2005

File No.
333-123503

Dear
Mr.
Friar:

MRU
Holdings, Inc. (the “Company”) has filed a Registration Statement on Form SB-2
and is requesting acceleration of the effective date. The Company acknowledges
the following:

The
disclosure in the filing is the responsibility of the Company.
The Company
represents to the Securities and Exchange Commission (the “Commission”)
that should the Commission, or its staff acting pursuant to delegated
authority, declare the filing effective, it does not foreclose
the
Commission from taking any action with respect to the filing and
the
Company represents that it will not assert this action as a defense
in any
proceeding initiated by the Commission or any person under the
federal
securities laws of the United
States.

The
Company further acknowledges, that the action of the Commission,
or its
staff acting pursuant to delegated authority, in declaring the
filing
effective does not relieve the Company from its full responsibility
for
the adequacy and accuracy of the disclosures in the
filing.

In
accordance with Rule 461 of the Securities Act of 1933, as amended, the
undersigned, on behalf of the Company, hereby respectfully requests that
the
above-referenced Registration Statement be declared effective at 9:30 a.m.,
Eastern Time on July 18, 2005 or as soon thereafter as practicable.

Thank
you
for your assistance.

Sincerely,

/s/
Louis
W.
Zehil

___________________________

Louis
W.
Zehil

Secretary

SecProbe.io