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SEC Company Response from Lazy Days R.V. Center, Inc. (CIK 0001296937) — Oct 5, 2005

Lazy Days R.V. Center, Inc. (CIK 0001296937)
Date: Oct. 5, 2005 · CIK: 0001296937 · Accession: 0001193125-05-196932

AI Filing Summary & Sentiment

File numbers found in text: 333-118185

Date
October 5, 2005
Author
/s/ David D. McCusker
Form
CORRESP
Company
Lazy Days R.V. Center, Inc. (CIK 0001296937)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Re: Lazy Days’ R.V. Center, Inc. 10-K for the Fiscal Year Ended December 31, 2004 File No. 333-118185

Dear Mr. Choi:

On behalf of Lazy Days’ R.V. Center, Inc. (the “Company”), I am writing you in reference to your letter to Charles L. Thibault dated September 26, 2005. Your letter set forth comments to the Company’s financial statements and related disclosures on its Form 10-K for the fiscal year ended December 31, 2004.

In your letter you requested that the Company provide a response within 10 business days of such letter, i.e., October 10, 2005. The Company, together with its auditors is working diligently to prepare a response to your comments. However, because certain of the comments requested detailed historical information and other entity specific balance sheet information, the Company does not believe it will be able to provide you with a complete response on or prior to October 10, 2005.

Accordingly, the Company respectfully requests an extension of five additional business days, i.e., until October 17, 2005 to deliver its response to your comment letter. Please let us know as soon as possible if our request has been denied for any reason.

If you have any questions related to this letter, please contact me at (212) 446-4734.

Sincerely,
/s/ David D. McCusker

Show Raw Text
CORRESP
1
filename1.htm

Letter of Correspondence

 Joshua N. Korff

 To Call Writer Directly:

 212 446-4943

 jkorff@kirkland.com

Dir. Fax: 212 446-4900

 October 5, 2005

 VIA EDGAR

 Mr. William Choi

 Branch Chief

 United States Securities and Exchange Commission

 Division of Corporation Finance

 450 Fifth Street, N.W.

 Washington, D.C. 20549

Re:

Lazy Days’ R.V. Center, Inc.

10-K for the Fiscal Year Ended December 31, 2004

File No. 333-118185

 Dear
Mr. Choi:

 On behalf of Lazy Days’ R.V. Center, Inc.
(the “Company”), I am writing you in reference to your letter to Charles L. Thibault dated September 26, 2005. Your letter set forth comments to the Company’s financial statements and related disclosures on its Form 10-K for the
fiscal year ended December 31, 2004.

 In your letter you
requested that the Company provide a response within 10 business days of such letter, i.e., October 10, 2005. The Company, together with its auditors is working diligently to prepare a response to your comments. However, because certain of the
comments requested detailed historical information and other entity specific balance sheet information, the Company does not believe it will be able to provide you with a complete response on or prior to October 10, 2005.

 Accordingly, the Company respectfully requests an extension of five
additional business days, i.e., until October 17, 2005 to deliver its response to your comment letter. Please let us know as soon as possible if our request has been denied for any reason.

 If you have any questions related to this letter, please contact me at
(212) 446-4734.

 Sincerely,

 /s/ David D. McCusker

 David D. McCusker

cc:

Charles L. Thibault

Joshua N. Korff