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SEC Company Response from WORLDSPAN L P (CIK 0001260167) — Oct 24, 2005

WORLDSPAN L P (CIK 0001260167)
Date: Oct. 24, 2005 · CIK: 0001260167 · Accession: 0001104659-05-049854

AI Filing Summary & Sentiment

File numbers found in text: 333-124508

Date
October 24, 2005
Author
WORLDSPAN L.P
Form
CORRESP
Company
WORLDSPAN L P (CIK 0001260167)

Letter

Re: Worldspan L.P. and WS Financing Corp. —

October 24, 2005

VIA EDGAR

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-4

(Registration No. 333-124508)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned Registrant hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 4:00 pm on October 25, 2005, or as soon thereafter as practicable.

The Registrant acknowledges that:

1. should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement;

2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant of its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;

3. the Registrant may not assert the declaration of effectiveness of the Registration Statement by the Commission or the staff as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States; and

4. it is not aware of any material adverse development or change that has occurred to its business subsequent to June 30, 205 through the date hereof that is not disclosed in Amendment No. 4 to the Registrant’s Form S-4 filed with the Commission on the date hereof.

Very truly
yours,
WORLDSPAN L.P

Show Raw Text
CORRESP
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filename1.htm

October 24, 2005

VIA EDGAR

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C.  20549

Re:                               Worldspan L.P. and WS Financing Corp. —

Registration Statement on Form S-4

(Registration No. 333-124508)

Ladies and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities
Act of 1933, as amended, the undersigned Registrant hereby requests that the
effectiveness of the above-captioned Registration Statement be accelerated so
that it will become effective as of 4:00 pm on October 25, 2005, or as
soon thereafter as practicable.

The
Registrant acknowledges that:

1.                                       should
the Commission or the staff, acting pursuant to delegated authority, declare
the Registration Statement effective, the Commission is not foreclosed from
taking any action with respect to the Registration Statement;

2.                                       the
action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the Registration Statement effective, does not relieve the
Registrant of its full responsibility for the adequacy and accuracy of the
disclosure in the Registration Statement;

3.                                       the
Registrant may not assert the declaration of effectiveness of the Registration
Statement by the Commission or the staff as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States; and

4.                                       it is not aware of any material adverse
development or change that has occurred to its business subsequent to June 30,
205 through the date hereof that is not disclosed in Amendment No. 4 to
the Registrant’s Form S-4 filed with the Commission on the date hereof.

  Very truly
  yours,

  WORLDSPAN L.P

  WS FINANCING
  CORP.

  By:

   /s/ Jeffrey
  C. Smith

  Jeffrey C. Smith

  General Counsel,
  Secretary and Senior Vice

  President -
  Human Resources of each