SEC Company Response from QXO, Inc. (QXO, QXO-PB) (CIK 0001236275) (QXO) — Mar 2, 2015
QXO, Inc. (QXO, QXO-PB) (CIK 0001236275)
Date: March 2, 2015 · CIK: 0001236275 · Accession: 0001213900-15-001495
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-200726
Letter
Division of Corporation Finance Re: SilverSun Technologies, Inc. Registration Statement on Form S-1, as amended Filed on December 4, 2014 File No. 333-200726
Dear Mr. Shuman:
SilverSun Technologies, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement on Form S-1 filed on December 4, 2014, and all amendments thereto (the “Registration Statement”), so that it may become effective at 5:15 p.m. Eastern Standard Time on March 3, 2015 or as soon thereafter as practicable. The Company would also appreciate telephone notice of such effectiveness to Joseph Lucosky at (732) 395-4402.
In connection with the Company’s request for acceleration of effectiveness of the Registration Statement, the Company acknowledges the following:
(1) 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;
(2) 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
(3) 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 law of the United States.
Very Truly Yours,
/s/ Mark Meller
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filename1.htm
SILVERSUN
TECHNOLOGIES, inc.
5
REGENT STREET, SUITE 520
LIVINGSTON,
NJ 07039
March
2, 2015
Via
E-mail
Mark. P. Shuman
Branch Chief - Legal
U.S. Securities & Exchange
Commission
Division of Corporation Finance
100
F Street, N.E.
Washington, D.C. 20549
Re:
SilverSun Technologies, Inc.
Registration
Statement
on Form
S-1, as amended
Filed
on December 4, 2014
File
No. 333-200726
Dear
Mr. Shuman:
SilverSun Technologies, Inc. (the “Company”)
respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the U.S.
Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement on
Form S-1 filed on December 4, 2014, and all amendments thereto (the “Registration Statement”), so that it may become
effective at 5:15 p.m. Eastern Standard Time on March 3, 2015 or as soon thereafter as practicable. The Company would also appreciate
telephone notice of such effectiveness to Joseph Lucosky at (732) 395-4402.
In connection with the Company’s
request for acceleration of effectiveness of the Registration Statement, the Company acknowledges the following:
(1) 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;
(2) 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
(3) 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 law of the United States.
Very Truly Yours,
/s/ Mark Meller
Mark Meller
Chief Executive Officer
SilverSun Technologies, Inc.