SEC Company Response from Superstar Platforms Inc. (SPST) (CIK 0001192323) (SPST) — Nov 3, 2006
Superstar Platforms Inc. (SPST) (CIK 0001192323)
Date: Nov. 3, 2006 · CIK: 0001192323 · Accession: 0000910680-06-001048
AI Filing Summary & Sentiment
Reasoning
Letter
November 3, 2006 Via EDGAR Correspondence United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7010 Attn: Mr. H. Roger Schwall Assistant Director
Re: Form SB-2 For Dinewise, Inc. (File No. 333- 136512)
Dear Mr. Schwall:
Pursuant to Rule 461 of the Securities Act of 1933, the undersigned registrant under the above-referenced registration statement hereby requests acceleration of the effective date of the registration statement to November 7, 2006, at 10:00 a.m., New York time. Please notify the undersigned or Rosemarie Robinson, Esq. by phone at (212) 704-6327 or by fax at (212) 704-5943 of the date and time that the registration statement has been declared effective.
To facilitate the acceleration of the effective date of the registration statement, the Company, pursuant to a letter from the Securities and Exchange Commission (the “Commission”) dated October 10, 2006, acknowledges that:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the registration statement effective, it does not foreclose the Commission from taking any action with respect to the registration statement;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the registration statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the registration statement; and
•
the Company may not assert staff comments and 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,
DINEWISE,
INC.
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CORRESP
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DINEWISE, INC.
500 Bi-County
Boulevard, Suite 400
Farmingdale, New York
11735
November 3, 2006
Via EDGAR Correspondence
United States Securities
and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.
20549-7010
Attn: Mr. H. Roger Schwall
Assistant
Director
Re:
Form SB-2 For Dinewise, Inc. (File No. 333- 136512)
Dear Mr. Schwall:
Pursuant
to Rule 461 of the Securities Act of 1933, the undersigned registrant under the
above-referenced registration statement hereby requests acceleration of the effective date
of the registration statement to November 7, 2006, at 10:00 a.m., New York time. Please
notify the undersigned or Rosemarie Robinson, Esq. by phone at (212) 704-6327 or by fax at
(212) 704-5943 of the date and time that the registration statement has been declared
effective.
To
facilitate the acceleration of the effective date of the registration statement, the
Company, pursuant to a letter from the Securities and Exchange Commission (the
“Commission”) dated October 10, 2006, acknowledges that:
•
should
the Commission or the staff, acting pursuant to delegated authority, declare the
registration statement effective, it does not foreclose the Commission from taking any
action with respect to the registration statement;
•
the
action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the registration statement effective, does not relieve the Company from its
full responsibility for the adequacy and accuracy of the disclosure in the registration
statement; and
•
the
Company may not assert staff comments and 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,
DINEWISE,
INC.
By: /s/ Thomas McNeill
Name: Thomas McNeill
Title: Chief Financial
Officer