SEC Company Response from NATIONAL PATENT DEVELOPMENT CORP (IWSH) (CIK 0001279715) (IWSH) — Nov 8, 2004

NATIONAL PATENT DEVELOPMENT CORP (IWSH) (CIK 0001279715)
Date: Nov. 8, 2004 · CIK: 0001279715 · Accession: 0001279715-04-000022

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AI Filing Summary & Sentiment

File numbers found in text: 333-118568

Date

November 8, 2004

Author

CORPORATION

Form

CORRESP

Company

NATIONAL PATENT DEVELOPMENT CORP (IWSH) (CIK 0001279715)

Letter

Re: NATIONAL PATENT DEVELOPMENT CORPORATION Registration Statement on Form S-1 (File No. 333-118568)

November 8, 2004

Securities and Exchange Commission Washington, D.C. 20549 Attn: Franklin Green, Esq.

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, National Patent Development Corporation (the "Company") hereby requests that the effectiveness of the Company's Registration Statement on Form S-1 (File No. 333-118568) be accelerated to 9:30 a.m. on Tuesday, November 9, 2004, or as soon thereafter as practicable.

Sincerely,
NATIONAL PATENT DEVELOPMENT
CORPORATION

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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                                            November 8, 2004

Securities and Exchange Commission
Washington, D.C. 20549
Attn: Franklin Green, Esq.

         Re:      NATIONAL PATENT DEVELOPMENT CORPORATION
                  Registration Statement on Form S-1 (File No. 333-118568)

Ladies and Gentlemen:

         Pursuant to Rule 461 under the Securities Act of 1933, National Patent
Development Corporation (the "Company") hereby requests that the effectiveness
of the Company's Registration Statement on Form S-1 (File No. 333-118568) be
accelerated to 9:30 a.m. on Tuesday, November 9, 2004, or as soon thereafter as
practicable.

                                            Sincerely,

                                            NATIONAL PATENT DEVELOPMENT
                                            CORPORATION

                                            Andrea D. Kantor
                                            Vice President and General Counsel

</TEXT>
</DOCUMENT>

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