SEC Company Response from Specialty Underwriters Alliance, Inc. (CIK 0001297568) — Jul 7, 2005
Specialty Underwriters Alliance, Inc. (CIK 0001297568)
Date: July 7, 2005 · CIK: 0001297568 · Accession: 0000899681-05-000526
AI Filing Summary & Sentiment
File numbers found in text: 333-124263
Letter
SPECIALTY UNDERWRITERS' ALLIANCE, INC.
222 South Riverside Plaza
Chicago, Illinois 60606
July 7, 2005
BY EDGAR AND BY FAX
United States Securities and Exchange Commission
Station Place
100 F Street, NE
Washington, DC 20549
Attention:
Mr. Greg Belliston
Division of Corporation Finance
Re:
Specialty Underwriters' Alliance, Inc.
Registration Statement on Form S-1
Registration No. 333-124263
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the "Act"), the undersigned Registrant hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") to 4:30 p.m., Eastern time, on July 11, 2005 or as soon thereafter as practicable.
We acknowledge that should the Securities and Exchange Commission (the "Commission") or the staff acting by delegated authority declare the Registration Statement effective, (i) it does not foreclose the Commission from taking any action on the Registration Statement, and (ii) it does not relieve us from our full responsibility for the adequacy and accuracy of the Registration Statement’s disclosure.
We further acknowledge that we may not assert the Commission’s or staff’s comments and the declaration of the Registration Statement’s effectiveness as a defense in any proceedings initiated by the Commission or any person under the United States’ federal securities laws.
We confirm our awareness of our statutory responsibilities under the Act and the Securities Exchange Act of 1934, as amended.
Please notify Christopher Doyle, Esq. of Stroock & Stroock & Lavan LLP, counsel to the Registrant, at (212) 806-5641 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request or if you require additional information.
Very truly yours,
SPECIALTY UNDERWRITERS' ALLIANCE, INC.
Show Raw Text
CORRESP
1
filename1.htm
corresp
SPECIALTY UNDERWRITERS' ALLIANCE, INC.
222 South Riverside Plaza
Chicago, Illinois 60606
July 7, 2005
BY EDGAR AND BY FAX
United States Securities and Exchange Commission
Station Place
100 F Street, NE
Washington, DC 20549
Attention:
Mr. Greg Belliston
Division of Corporation Finance
Re:
Specialty Underwriters' Alliance, Inc.
Registration Statement on Form S-1
Registration No. 333-124263
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of
1933, as amended (the "Act"), the undersigned Registrant hereby requests
acceleration of the effective date of the above-referenced Registration
Statement on Form S-1 (the "Registration Statement") to 4:30 p.m., Eastern time,
on July 11, 2005 or as soon thereafter as practicable.
We acknowledge that should the Securities and Exchange
Commission (the "Commission") or the staff acting by delegated authority declare
the Registration Statement effective, (i) it does not foreclose the Commission
from taking any action on the Registration Statement, and (ii) it does not
relieve us from our full responsibility for the adequacy and accuracy of the
Registration Statement’s disclosure.
We further acknowledge that we may not assert the
Commission’s or staff’s comments and the declaration of the
Registration Statement’s effectiveness as a defense in any proceedings
initiated by the Commission or any person under the United States’ federal
securities laws.
We confirm our awareness of our statutory responsibilities under
the Act and the Securities Exchange Act of 1934, as amended.
Please notify Christopher Doyle, Esq. of Stroock & Stroock
& Lavan LLP, counsel to the Registrant, at (212) 806-5641 as soon as
possible as to the time the Registration Statement has been declared effective
pursuant to this acceleration request or if you require additional information.
Very truly yours,
SPECIALTY UNDERWRITERS' ALLIANCE, INC.
By: /s/ Scott W. Goodreau
Name: Scott W. Goodreau
Title: Vice President, General
Counsel and
Administration and Corporate Relations