SEC Company Response from ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094) — Jul 21, 2005
ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094)
Date: July 21, 2005 · CIK: 0001310094 · Accession: 0001193125-05-145977
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”), we hereby desire to withdraw the request for acceleration that the Company filed with the Commission on July 19, 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 July 21, 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
[LETTERHEAD OF JEFFERIES APPEARS HERE]
July 20, 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 withdraw the request for acceleration and related letters that we filed with the Commission on July 19, 2005 with respect to the Registration Statement referred to above and hereby make a new request for acceleration. We hereby join the Company in requesting acceleration of the effective date of the Registration Statement to 4:00 p.m. Eastern Daylight Time on July 21, 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
[LETTERHEAD OF JEFFERIES APPEARS HERE]
July 20, 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
[LETTERHEAD OF JEFFERIES APPEARS HERE]
July 20, 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.
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filename1.htm
SEC Letter
ACCENTIA BIOPHARMACEUTICALS, INC.
324 Hyde Park Avenue, Suite 350
Tampa FL 33606
July 20, 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 July 19, 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 July 21, 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
[LETTERHEAD OF JEFFERIES APPEARS HERE]
July 20, 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 withdraw the request for acceleration and related letters that we filed with the
Commission on July 19, 2005 with respect to the Registration Statement referred to above and hereby make a new request for acceleration. We hereby join the Company in requesting acceleration of the effective date of the Registration Statement to
4:00 p.m. Eastern Daylight Time on July 21, 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
[LETTERHEAD OF JEFFERIES APPEARS HERE]
July 20, 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
[LETTERHEAD OF JEFFERIES APPEARS HERE]
July 20, 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