SEC Company Response from SUPERIOR ESSEX INC (CIK 0001271193) — Jun 29, 2005

SUPERIOR ESSEX INC (CIK 0001271193)
Date: June 29, 2005 · CIK: 0001271193 · Accession: 0001047469-05-018309

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AI Filing Summary & Sentiment

File numbers found in text: 333-124577

Date

June 29, 2005

Author

Not clearly detected

Form

CORRESP

Company

SUPERIOR ESSEX INC (CIK 0001271193)

Letter

VIA EDGAR Securities and Exchange Commission Attention: Mr. Craig Slivka, Esq. Registration Statement on Form S-3 Registration No. 333-124577

Re:Superior Essex Inc.

Dear Mr. Slivka:

With reference to the above-referenced Registration Statement, the undersigned hereby requests that the effectiveness of said Registration Statement be accelerated so that it will become effective at 3:00 p.m. on June 30, 2005, or as soon thereafter as is practicable.

Any questions or comments should be directed to the undersigned.

Very truly yours,
SUPERIOR ESSEX INC.

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CORRESP
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filename1.htm

[SUPERIOR ESSEX LETTERHEAD]

June 29, 2005

VIA EDGAR

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: Mr. Craig Slivka, Esq.

Re:Superior
Essex Inc.

Registration Statement on Form S-3

Registration No. 333-124577

Dear
Mr. Slivka:

        With
reference to the above-referenced Registration Statement, the undersigned hereby requests that the effectiveness of said Registration Statement be accelerated so that it will become
effective at 3:00 p.m. on June 30, 2005, or as soon thereafter as is practicable.

        Any
questions or comments should be directed to the undersigned.

Very truly yours,

SUPERIOR ESSEX INC.

By:

/s/  BARBARA L. BLACKFORD       Barbara L. Blackford

Executive Vice President, General Counsel and Secretary

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