SEC Company Response from ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094) — Jun 28, 2005
ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094)
Date: June 28, 2005 · CIK: 0001310094 · Accession: 0001193125-05-133146
AI Filing Summary & Sentiment
File numbers found in text: 333-122769
Letter
VIA EDGAR AND FACSIMILE Securities and Exchange Commission Division of Corporate Finance Re: Accentia Biopharmaceuticals, Inc. Registration Statement on Form S-1, as amended File Number 333-122769
Dear Mr. Riedler:
On behalf of Accentia Biopharmaceuticals, Inc. (the “Company”), we hereby desire to withdraw the request for acceleration that the Company filed with the Commission on June 27, 2005 with respect to the above-referenced registration statement and to hereby make a new request for acceleration. Pursuant to Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of effectiveness of the above-referenced registration statement for June 30, 2005 at 4:00 p.m. (Eastern Time) or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that:
•
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 this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please confirm the date and time of effectiveness of the registration statement to Curt P. Creely at Foley & Lardner LLP, our counsel, at (813) 225-4122.
Very truly yours,
Accentia Biopharmaceuticals, Inc.
/s/ Francis E. O’Donnell, Jr., M.D.
Francis E. O’Donnell, Jr., M.D.
Chief Executive Officer and Chairman of the Board
Jefferies & Company, Inc.
Investment Banking
11100 Santa Monica Boulevard
10th Floor
Los Angeles, California
tel 310.575.5200
fax 310.575.5165
June 28, 2005
BY FACSIMILE (202-772-9217) AND EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Jeffrey Riedler
Assistant Director
Re:
Accentia Biopharmaceuticals, Inc. (the “Company”)
Registration Statement on Form S-1 (File No. 333-122769)
Ladies and Gentlemen:
We hereby join the Company in requesting acceleration of the effective date of the Registration Statement referred to above to 4:00 p.m. Eastern Daylight Time on June 30, 2005, or as soon thereafter as possible, pursuant to Rule 461 under the Securities Act of 1933, as amended.
Sincerely,
JEFFERIES & COMPANY, INC.
ROBERT W. BAIRD & CO. INCORPORATED
FERRIS, BAKER WATTS INCORPORATED
STIFEL, NICOLAUS & COMPANY, INCORPORATED
As Representatives of the several Underwriters
By: Jefferies & Company, Inc.
/s/ Joseph A. Boystak
Name: Joseph A. Boystak
Title: Managing Director
Jefferies & Company, Inc.
Investment Banking
11100 Santa Monica Boulevard
10th Floor
Los Angeles, California
tel 310.575.5200
fax 310.575.5165
June 28, 2005
BY FACSIMILE (202-772-9217) AND EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Jeffrey Riedler
Assistant Director
Re:
Accentia Biopharmaceuticals, Inc. (the “Company”)
Registration Statement on Form S-1 (File No. 333-122769)
Ladies and Gentlemen:
The following information with respect to the distribution of the prospectus dated June 14, 2005 is furnished pursuant to Rule 460 under the Securities Act of 1933, as amended, in connection with the request for acceleration of the effective date of the aforementioned Registration Statement.
The number of prospectuses dated June 14, 2005, as distributed between June 16, 2005 and June 30, 2005, is as follows:
No. of copies dated
June 14, 2005
Underwriters
5,000
Individuals and Corporations
4,500
Retail
1,025
TOTAL
10,525 copies
Sincerely,
JEFFERIES & COMPANY, INC.
ROBERT W. BAIRD & CO. INCORPORATED
FERRIS, BAKER WATTS INCORPORATED
STIFEL, NICOLAUS & COMPANY, INCORPORATED
As Representatives of the several Underwriters
By: Jefferies & Company, Inc.
/s/ Joseph A. Boystak
Name: Joseph A. Boystak
Title: Managing Director
Jefferies & Company, Inc.
Investment Banking
11100 Santa Monica Boulevard
10th Floor
Los Angeles, California
tel 310.575.5200
fax 310.575.5165
June 28, 2005
BY FACSIMILE (202-772-9217) AND EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Jeffrey Riedler
Assistant Director
Re:
Accentia Biopharmaceuticals, Inc. (the “Company”)
Registration Statement on Form S-1 (File No. 333-122769)
Ladies and Gentlemen:
In connection with the Preliminary Prospectus distribution for the above-mentioned issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Sincerely,
JEFFERIES & COMPANY, INC.
Show Raw Text
CORRESP 1 filename1.htm Acceleration Request ACCENTIA BIOPHARMACEUTICALS, INC. 324 Hyde Park Avenue, Suite 350 Tampa FL 33606 June 28, 2005 VIA EDGAR AND FACSIMILE Jeffrey Riedler, Assistant Director Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, DC 20549 Re: Accentia Biopharmaceuticals, Inc. Registration Statement on Form S-1, as amended File Number 333-122769 Dear Mr. Riedler: On behalf of Accentia Biopharmaceuticals, Inc. (the “Company”), we hereby desire to withdraw the request for acceleration that the Company filed with the Commission on June 27, 2005 with respect to the above-referenced registration statement and to hereby make a new request for acceleration. Pursuant to Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of effectiveness of the above-referenced registration statement for June 30, 2005 at 4:00 p.m. (Eastern Time) or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that: • 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 this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please confirm the date and time of effectiveness of the registration statement to Curt P. Creely at Foley & Lardner LLP, our counsel, at (813) 225-4122. Very truly yours, Accentia Biopharmaceuticals, Inc. /s/ Francis E. O’Donnell, Jr., M.D. Francis E. O’Donnell, Jr., M.D. Chief Executive Officer and Chairman of the Board Jefferies & Company, Inc. Investment Banking 11100 Santa Monica Boulevard 10th Floor Los Angeles, California 90025 tel 310.575.5200 fax 310.575.5165 June 28, 2005 BY FACSIMILE (202-772-9217) AND EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jeffrey Riedler Assistant Director Re: Accentia Biopharmaceuticals, Inc. (the “Company”) Registration Statement on Form S-1 (File No. 333-122769) Ladies and Gentlemen: We hereby join the Company in requesting acceleration of the effective date of the Registration Statement referred to above to 4:00 p.m. Eastern Daylight Time on June 30, 2005, or as soon thereafter as possible, pursuant to Rule 461 under the Securities Act of 1933, as amended. Sincerely, JEFFERIES & COMPANY, INC. ROBERT W. BAIRD & CO. INCORPORATED FERRIS, BAKER WATTS INCORPORATED STIFEL, NICOLAUS & COMPANY, INCORPORATED As Representatives of the several Underwriters By: Jefferies & Company, Inc. /s/ Joseph A. Boystak Name: Joseph A. Boystak Title: Managing Director Jefferies & Company, Inc. Investment Banking 11100 Santa Monica Boulevard 10th Floor Los Angeles, California 90025 tel 310.575.5200 fax 310.575.5165 June 28, 2005 BY FACSIMILE (202-772-9217) AND EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jeffrey Riedler Assistant Director Re: Accentia Biopharmaceuticals, Inc. (the “Company”) Registration Statement on Form S-1 (File No. 333-122769) Ladies and Gentlemen: The following information with respect to the distribution of the prospectus dated June 14, 2005 is furnished pursuant to Rule 460 under the Securities Act of 1933, as amended, in connection with the request for acceleration of the effective date of the aforementioned Registration Statement. The number of prospectuses dated June 14, 2005, as distributed between June 16, 2005 and June 30, 2005, is as follows: No. of copies dated June 14, 2005 Underwriters 5,000 Individuals and Corporations 4,500 Retail 1,025 TOTAL 10,525 copies Sincerely, JEFFERIES & COMPANY, INC. ROBERT W. BAIRD & CO. INCORPORATED FERRIS, BAKER WATTS INCORPORATED STIFEL, NICOLAUS & COMPANY, INCORPORATED As Representatives of the several Underwriters By: Jefferies & Company, Inc. /s/ Joseph A. Boystak Name: Joseph A. Boystak Title: Managing Director Jefferies & Company, Inc. Investment Banking 11100 Santa Monica Boulevard 10th Floor Los Angeles, California 90025 tel 310.575.5200 fax 310.575.5165 June 28, 2005 BY FACSIMILE (202-772-9217) AND EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jeffrey Riedler Assistant Director Re: Accentia Biopharmaceuticals, Inc. (the “Company”) Registration Statement on Form S-1 (File No. 333-122769) Ladies and Gentlemen: In connection with the Preliminary Prospectus distribution for the above-mentioned issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. Sincerely, JEFFERIES & COMPANY, INC. ROBERT W. BAIRD & CO. INCORPORATED FERRIS, BAKER WATTS INCORPORATED STIFEL, NICOLAUS & COMPANY, INCORPORATED As Representatives of the several Underwriters By: Jefferies & Company, Inc. /s/ Joseph A. Boystak Name: Joseph A. Boystak Title: Managing Director