SEC Company Response from Cineverse Corp. (CNVS) (CIK 0001173204) (CNVS) — Jun 27, 2008

Cineverse Corp. (CNVS) (CIK 0001173204)
Date: June 27, 2008 · CIK: 0001173204 · Accession: 0000932440-08-000395

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File numbers found in text: 333-150661

Date

June 30, 2008

Author

ACCESS

Form

CORRESP

Company

Cineverse Corp. (CNVS) (CIK 0001173204)

Letter

Securities and Exchange Commission Washington, D.C. 20549 Access Integrated Technologies, Inc. Registration Statement on Form S-3, as amended (Registration No. 333-150661)

Re:

Dear Sir or Madam:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Access Integrated Technologies, Inc., a Delaware corporation (the “Company”), hereby requests that the effectiveness of its Registration Statement on Form S-3, as amended (Registration No. 333-150661) be accelerated so that it will become effective at 11:00 a.m. (eastern time), June 30, 2008, or as soon thereafter as practicable.

The Company hereby acknowledges that:

should the Commission or the 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;

the action of the Commission or the 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 disclosure in the filing; and

the Company may not assert the declaration of effectiveness 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,
ACCESS
INTEGRATED TECHNOLOGIES, INC.

Show Raw Text

CORRESP
1
filename1.htm

    corresp_1291484.htm

    June 27,
2008

    Securities
and Exchange Commission

    450 Fifth
Street, N.W.

    Washington,
D.C. 20549

              Re:

              Access
      Integrated Technologies, Inc.

              Registration Statement
      on Form S-3, as amended (Registration No.
    333-150661)

    Dear Sir
or Madam:

    Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of
1933, as amended, Access Integrated Technologies, Inc., a Delaware corporation
(the “Company”), hereby requests that the effectiveness of its Registration
Statement on Form S-3, as amended (Registration No. 333-150661) be accelerated
so that it will become effective at 11:00 a.m. (eastern time), June 30, 2008, or
as soon thereafter as practicable.

              The
      Company hereby acknowledges that:

              ·

              should
      the Commission or the 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;

              ·

              the
      action of the Commission or the 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
      disclosure in the filing; and

              ·

              the
      Company may not assert the declaration of effectiveness 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,

            ACCESS
      INTEGRATED TECHNOLOGIES, INC.

              By:

      /s/ Gary S. Loffredo

              Gary
      S. Loffredo, Esq.

              Senior
      Vice President-Business Affairs

              General
      Counsel and Secretary

          55
Madison Avenue - Suite 300 - Morristown, New Jersey 07960

          Tel:
(973) 290-0080 - Fax: (973) 290-0081 - www.AccessITX.com

SecProbe.io