SEC Company Response from Cohen & Co Inc. (COHN) (CIK 0001270436) (COHN) — Oct 5, 2006
Cohen & Co Inc. (COHN) (CIK 0001270436)
Date: Oct. 5, 2006 · CIK: 0001270436 · Accession: 0001193125-06-203544
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-137219
Letter
Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Attn: Ms. Amanda McManus Re: Sunset Financial Resources, Inc. File No. 333-137219 Pre-Effective Amendment No. 1 to Registration Statement on Form S-3 Filed October 5, 2006
Dear Ms. McManus:
Sunset Financial Resources, Inc. (“Sunset”) as the registrant of the above-captioned registration statement hereby respectfully requests that the above referenced registration statement be permitted to become effective at 5:15 p.m., Eastern Standard Time, on Thursday, October 5, 2006, or as soon thereafter as is practicable. The above named registrant is aware of its obligations under the Securities Act of 1933 and the Securities Exchange Act of 1934. Specifically, Sunset acknowledges that:
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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;
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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
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The company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please advise our counsel, Kenneth L. Betts, at (214) 740-8000 of any questions.
Very truly yours,
SUNSET FINANCIAL RESOURCES, INC.
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CORRESP 1 filename1.htm Request for Effectiveness Sunset Financial Resources, Inc. 10245 Centurion Parkway North Suite 305 Jacksonville, Florida 32256 October 5, 2006 VIA FACSIMILE: 202-772-9210 Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Attn: Ms. Amanda McManus Re: Sunset Financial Resources, Inc. File No. 333-137219 Pre-Effective Amendment No. 1 to Registration Statement on Form S-3 Filed October 5, 2006 Dear Ms. McManus: Sunset Financial Resources, Inc. (“Sunset”) as the registrant of the above-captioned registration statement hereby respectfully requests that the above referenced registration statement be permitted to become effective at 5:15 p.m., Eastern Standard Time, on Thursday, October 5, 2006, or as soon thereafter as is practicable. The above named registrant is aware of its obligations under the Securities Act of 1933 and the Securities Exchange Act of 1934. Specifically, Sunset 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 this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please advise our counsel, Kenneth L. Betts, at (214) 740-8000 of any questions. Very truly yours, SUNSET FINANCIAL RESOURCES, INC. By: /s/ Stacy M. Riffe Stacy M. Riffe Chief Executive Officer