SEC Company Response from Horizon Lines, Inc. (CIK 0001302707) — Sep 19, 2005
Horizon Lines, Inc. (CIK 0001302707)
Date: Sept. 19, 2005 · CIK: 0001302707 · Accession: 0001193125-05-187777
AI Filing Summary & Sentiment
File numbers found in text: 333-123073
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Ms. Jennifer G. Williams Re: Horizon Lines, Inc. Registration Statement on Form S-1 Filed March 2, 2005 File No. 333-123073
Dear Ms. Williams:
On behalf of Horizon Lines, Inc. (the “Registrant”), and in anticipation of requesting acceleration of the effective date of the Registration Statement on September 21, 2005, the Registrant acknowledges that:
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Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the filing effective, the Registrant does not foreclose the Commission from taking any action with respect to the filing;
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the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
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the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Securities and Exchange Commission
September 19, 2005
Page 2
Please do not hesitate to contact the undersigned at (704) 973-7012 with any questions or comments regarding any of the foregoing.
Very truly yours,
/s/ Robert S. Zuckerman
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CORRESP 1 filename1.htm SEC Responce Letter HORIZON LINES, INC. 4064 Colony Road, Suite 200 Charlotte, NC 28211 September 19, 2005 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Jennifer G. Williams Re: Horizon Lines, Inc. Registration Statement on Form S-1 Filed March 2, 2005 File No. 333-123073 Dear Ms. Williams: On behalf of Horizon Lines, Inc. (the “Registrant”), and in anticipation of requesting acceleration of the effective date of the Registration Statement on September 21, 2005, the Registrant acknowledges that: Ÿ Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the filing effective, the Registrant does not foreclose the Commission from taking any action with respect to the filing; Ÿ the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and Ÿ the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Securities and Exchange Commission September 19, 2005 Page 2 Please do not hesitate to contact the undersigned at (704) 973-7012 with any questions or comments regarding any of the foregoing. Very truly yours, /s/ Robert S. Zuckerman Robert S. Zuckerman cc: Johanna Vega Losert, Securities and Exchange Commission M. Mark Urbania, Horizon Lines, Inc. André Weiss, Schulte Roth & Zabel LLP