SEC Company Response from REDDY ICE HOLDINGS INC (CIK 0001268984) — Aug 5, 2005
REDDY ICE HOLDINGS INC (CIK 0001268984)
Date: Aug. 5, 2005 · CIK: 0001268984 · Accession: 0001104659-05-036771
AI Filing Summary & Sentiment
File numbers found in text: 333-122751
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CORRESP 1 filename1.htm REDDY ICE HOLDINGS, INC. 8750 North Central Expressway, Suite 1800 Dallas, TX 75231 August 5, 2005 Via Facsimile and EDGAR Filing Jason Wynn Division of Corporation Finance Mail Stop 0405 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-0405 Attention: Jason Wynn Re: Reddy Ice Holdings, Inc. Registration Statement on Form S-1 (File No. 333-122751) Ladies and Gentlemen: Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned hereby request that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement, as then amended, will become effective under the Securities Act by 12:00 p.m. (Eastern Standard Time) on Tuesday, August 9, 2005, or as soon thereafter as practicable. The disclosure in the Registration Statement is the responsibility of the Company. The Company acknowledges that Staff comment or changes in response to Staff comment in the disclosure in the Registration Statement may not be asserted as a defense in any proceeding which may be brought by any person with respect to this matter. The Company also represents to the Commission 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 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 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. Very truly yours, REDDY ICE HOLDINGS, INC. By: /s/ Mark Steffek Name: Mark Steffek Title: VP - Finance and Treasurer cc: Traci Towner Karl Hiller H. Roger Schwall Securities and Exchange Commission Kris F. Heinzelman George A. Stephanakis Cravath, Swaine & Moore LLP Roger Meltzer John Papachristos Cahill Gordon & Reindel LLP