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SEC Company Response from NightHawk Radiology Holdings Inc (CIK 0001292470) — Nov 8, 2005

NightHawk Radiology Holdings Inc (CIK 0001292470)
Date: Nov. 8, 2005 · CIK: 0001292470 · Accession: 0001193125-05-220178

AI Filing Summary & Sentiment

File numbers found in text: 333-128820

Referenced dates: November 8, 2005

Date
November 8, 2005
Author
WILSON SONSINI GOODRICH & ROSATI
Form
CORRESP
Company
NightHawk Radiology Holdings Inc (CIK 0001292470)

Letter

Request for Confidential Treatment

Wilson Sonsini Goodrich & Rosati

PROFESSIONAL CORPORATION

November 8, 2005

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: NightHawk Radiology Holdings, Inc.

Registration Statement on Form S-1

(File No. 333-128820)

Ladies and Gentlemen:

On behalf of NightHawk Radiology Holdings, Inc. (the “Company”), we are providing to you supplementally, via overnight delivery, information to assist the Staff of the Securities and Exchange Commission (the “SEC”) in its review of the Company’s stock-based compensation charges in the Company’s Registration Statement on Form S-1.

In connection with our submission of the letter dated November 8, 2005 (NHWK – 0001) (the “Stock-Based Compensation Letter”), we are respectfully requesting confidential treatment for the Stock-Based Compensation Letter pursuant to Rule 83 promulgated by the SEC, 17 C.F.R. §200.83. The Stock-Based Compensation Letter is accompanied by such request for confidential treatment because of the commercially sensitive nature of the information discussed in the letter.

Please contact Patrick Schultheis, Mark Handfelt or me at (206) 883-2500 if you have any questions. Thank you for your assistance in these matters.

Very truly yours,
WILSON SONSINI GOODRICH & ROSATI,

Show Raw Text
CORRESP
1
filename1.htm

Request for Confidential Treatment

 Wilson Sonsini Goodrich & Rosati

 PROFESSIONAL
CORPORATION

 November 8, 2005

 VIA EDGAR TRANSMISSION

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

Re:
NightHawk Radiology Holdings, Inc.

Registration Statement on Form S-1

(File No. 333-128820)

 Ladies and Gentlemen:

 On behalf of NightHawk Radiology Holdings, Inc. (the “Company”), we are providing to you supplementally, via overnight delivery,
information to assist the Staff of the Securities and Exchange Commission (the “SEC”) in its review of the Company’s stock-based compensation charges in the Company’s Registration Statement on Form S-1.

 In connection with our submission of the letter dated November 8, 2005
(NHWK – 0001) (the “Stock-Based Compensation Letter”), we are respectfully requesting confidential treatment for the Stock-Based Compensation Letter pursuant to Rule 83 promulgated by the SEC, 17 C.F.R. §200.83. The
Stock-Based Compensation Letter is accompanied by such request for confidential treatment because of the commercially sensitive nature of the information discussed in the letter.

 Please contact Patrick Schultheis, Mark Handfelt or me at (206) 883-2500 if you have any questions. Thank you for your
assistance in these matters.

 Very truly yours,

 WILSON SONSINI GOODRICH & ROSATI,

 Professional
Corporation

 /S/    MARK A.
CALLON

Mark A. Callon, Esq.

cc:
Paul E. Berger, M.D.

Paul E. Cartee, Esq.

NightHawk Radiology Holdings, Inc.

Patrick J. Schultheis, Esq.

Mark J. Handfelt, Esq.

Wilson Sonsini Goodrich & Rosati, Professional Corporation

Bruce K. Dallas, Esq.

Davis Polk & Wardwell

 701 Fifth Avenue, Suite 5100, Seattle, WA 98104-7036 · 206.883.2500 Tel · 206.883.2699 · www.wsgr.com

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