SEC Company Response from ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094) — Oct 19, 2005
ACCENTIA BIOPHARMACEUTICALS INC (CIK 0001310094)
Date: Oct. 19, 2005 · CIK: 0001310094 · Accession: 0001193125-05-203890
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File numbers found in text: 333-122769
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CORRESP 1 filename1.htm Correspondence Jefferies & Company, Inc. Investment Banking 11100 Santa Monica Boulevard 10th Floor Los Angeles, California 90025 tel 310.575.5200 fax 310.575.5165 October 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 October 5, 2005 (Amendment No. 8 to the Company’s Registration Statement) 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 (Amendment No. 8 to the Company’s Registration Statement), 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