SEC Company Response from ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094) — Jul 18, 2005
ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094)
Date: July 18, 2005 · CIK: 0001310094 · Accession: 0001193125-05-143853
AI Filing Summary & Sentiment
File numbers found in text: 333-122769
Letter
VIA EDGAR AND FACSIMILE 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”) and 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 July 20, 2005 at 4:00 p.m. (Eastern Time) or as soon thereafter as practicable. As discussed with the Staff, the Company has re-circulated a revised preliminary prospectus to potential investors in the offering for which the above-referenced registration statement was filed, and such revised preliminary prospectus was mailed to the potential investors on July 13 and 14, 2005. Accordingly, the proposed effective date of the registration statement will be more than forty eight (48) hours following the mailing of the revised preliminary prospectus. In connection with the foregoing acceleration request, 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
July 18, 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 July 20, 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
July 18, 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 July 11, 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 July 11, 2005, as distributed between July 13, 2005 and July 20, 2005, is as follows:
No. of copies dated July 11, 2005
Underwriters
4,300
Individuals and Corporations
2,100
Retail
1,000
TOTAL
7,400 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
July 18, 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 July 18, 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”) and 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 July 20, 2005 at 4:00 p.m. (Eastern Time) or as soon thereafter as practicable. As discussed with the Staff, the Company has re-circulated a revised preliminary prospectus to potential investors in the offering for which the above-referenced registration statement was filed, and such revised preliminary prospectus was mailed to the potential investors on July 13 and 14, 2005. Accordingly, the proposed effective date of the registration statement will be more than forty eight (48) hours following the mailing of the revised preliminary prospectus. In connection with the foregoing acceleration request, 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 July 18, 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 July 20, 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 July 18, 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 July 11, 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 July 11, 2005, as distributed between July 13, 2005 and July 20, 2005, is as follows: No. of copies dated July 11, 2005 Underwriters 4,300 Individuals and Corporations 2,100 Retail 1,000 TOTAL 7,400 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 July 18, 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