SEC Company Response from ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094) — Oct 17, 2005
ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094)
Date: Oct. 17, 2005 · CIK: 0001310094 · Accession: 0001193125-05-202636
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”) 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 October 19, 2005 at 4:00 p.m. (Eastern Time) or as soon thereafter as practicable. Please be advised that 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 October 6, 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
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
October 17, 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 Time on October 19, 2005, or as soon thereafter as possible, pursuant to Rule 461 under the Securities Act of 1933, as amended.
Sincerely,
JEFFERIES & COMPANY, INC.
FERRIS, BAKER WATTS INCORPORATED
STIFEL, NICOLAUS & COMPANY, INCORPORATED
GUNNALLEN FINANCIAL, INC.
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
October 17, 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 October 5, 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 October 5, 2005, as distributed between October 6, 2005 and October 19, 2005, is as follows:
No. of copies dated
October 5, 2005
Underwriters
1,000
Individuals, Corporations, and Retail
6,900
TOTAL
7,900 copies
Sincerely,
JEFFERIES & COMPANY, INC.
FERRIS, BAKER WATTS INCORPORATED
STIFEL, NICOLAUS & COMPANY, INCORPORATED
GUNNALLEN FINANCIAL, INC.
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
October 17, 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
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filename1.htm
Acceleration Request
ACCENTIA BIOPHARMACEUTICALS, INC.
324 Hyde Park Avenue, Suite 350 Tampa FL 33606
October 17, 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 October 19, 2005 at 4:00 p.m. (Eastern Time) or as soon thereafter as
practicable. Please be advised that 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 October 6, 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
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
October 17, 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 Time on October 19, 2005, or as soon thereafter as possible, pursuant to Rule 461 under the Securities Act of 1933, as
amended.
Sincerely,
JEFFERIES & COMPANY, INC.
FERRIS, BAKER WATTS INCORPORATED
STIFEL, NICOLAUS & COMPANY, INCORPORATED
GUNNALLEN FINANCIAL, INC.
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
October 17, 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
October 5, 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 October 5, 2005, as distributed between October
6, 2005 and October 19, 2005, is as follows:
No. of copies dated
October 5, 2005
Underwriters
1,000
Individuals, Corporations, and Retail
6,900
TOTAL
7,900 copies
Sincerely,
JEFFERIES & COMPANY, INC.
FERRIS, BAKER WATTS INCORPORATED
STIFEL, NICOLAUS & COMPANY, INCORPORATED
GUNNALLEN FINANCIAL, INC.
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
October 17, 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.
FERRIS, BAKER WATTS INCORPORATED
STIFEL, NICOLAUS & COMPANY, INCORPORATED
GUNNALLEN FINANCIAL, INC.
As Representatives of the several Underwriters
By:
Jefferies & Company, Inc.
/s/ Joseph A. Boystak
Name:
Joseph A. Boystak
Title:
Managing Director