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SEC Company Response from POKERTEK INC (CIK 0001302177) — Oct 12, 2005

POKERTEK INC (CIK 0001302177)
Date: Oct. 12, 2005 · CIK: 0001302177 · Accession: 0001193125-05-200437

AI Filing Summary & Sentiment

File numbers found in text: 333-127181

Date
October 12, 2005
Author
Daniels
Form
CORRESP
Company
POKERTEK INC (CIK 0001302177)

Letter

Acceleration Request

[Letterhead of PokerTek, Inc.]

October 12, 2005

Securities and Exchange Commission

VIA FACSIMILE

100 F Street, N.E.

(202) 772-9368

Washington, D.C. 20549

Re: PokerTek, Inc. (the “Company”) Registration Statement on Form S-1, as amended (File No. 333-127181)

Ladies and Gentlemen:

In connection with its request that the above-referenced registration statement become effective at 4:30 p.m., Eastern Time, on Thursday, October 13, 2005, or as soon thereafter as may be practicable, the Company hereby acknowledges the following:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
/s/ Chris
Daniels

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 [Letterhead of PokerTek, Inc.]

 October 12, 2005

Securities and Exchange Commission

VIA FACSIMILE

100 F Street, N.E.

(202) 772-9368

 Washington, D.C. 20549

Re:
PokerTek, Inc. (the “Company”)
Registration Statement on Form S-1, as amended (File No. 333-127181)

 Ladies and Gentlemen:

 In connection with its request that the above-referenced registration
statement become effective at 4:30 p.m., Eastern Time, on Thursday, October 13, 2005, or as soon thereafter as may be practicable, the Company hereby acknowledges the following:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to
the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.

 Very truly yours,

 /s/ Chris
Daniels

 Chris Daniels

 Chief Financial Officer