SEC Company Response from K&F Industries Holdings, Inc. (CIK 0001310663) — Aug 4, 2005
K&F Industries Holdings, Inc. (CIK 0001310663)
Date: Aug. 4, 2005 · CIK: 0001310663 · Accession: 0001047469-05-020790
AI Filing Summary & Sentiment
File numbers found in text: 001-32595, 333-125117
Letter
Division of Corporation Finance Washington, D.C. 20549-0404 Attention: Messeret Nega Re:K&F Industries Holdings, Inc. Registration Statement on Form S-1 (File No. 333-125117)
Dear Ms. Nega:
K&F Industries Holdings, Inc., a Delaware corporation (the "Company"), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-125117) (the "Filing") be accelerated and that it be declared effective on August 8, 2005 at 3:00 pm Eastern Time, or as soon as practicable thereafter.
Further, the Company acknowledges:
•Should the Commission or the staff of the Commission (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 accuracy and adequacy 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.
It is the Company's understanding that its registration of the common stock of the Company under the Securities Exchange Act of 1934 on Form 8-A (File No. 001-32595) shall automatically become effective upon the later of the Commission's receipt of certification from the New York Stock Exchange regarding the common stock of the Company and the effectiveness of the Filing.
Please direct any questions regarding this filing to Tilda Shin of Gibson, Dunn & Crutcher LLP, the Company's counsel, at (213) 229-7125.
Very truly yours,
K&F INDUSTRIES HOLDINGS, INC.
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CORRESP
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K&F INDUSTRIES HOLDINGS, INC.
50 MAIN STREET
WHITE PLAINS, NY 10606
(914) 448-2700
August 4,
2005
VIA FACSIMILE AND EDGAR
U.S.
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 0510
450 Fifth Street, N.W.
Washington, D.C. 20549-0404
Attention:
Messeret Nega
Re:K&F Industries Holdings, Inc.
Registration Statement on Form S-1 (File No. 333-125117)
Dear
Ms. Nega:
K&F
Industries Holdings, Inc., a Delaware corporation (the "Company"), respectfully requests pursuant to Rule 461 under the
Securities Act of 1933, as amended, that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-125117) (the
"Filing") be accelerated and that it be declared effective on August 8, 2005 at 3:00 pm Eastern Time, or as soon as practicable
thereafter.
Further,
the Company acknowledges:
•Should
the Commission or the staff of the Commission (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 accuracy and adequacy 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.
It
is the Company's understanding that its registration of the common stock of the Company under the Securities Exchange Act of 1934 on Form 8-A (File
No. 001-32595) shall automatically become effective upon the later of the Commission's receipt of certification from the New York Stock Exchange regarding the common stock of the
Company and the effectiveness of the Filing.
Please
direct any questions regarding this filing to Tilda Shin of Gibson, Dunn & Crutcher LLP, the Company's counsel, at (213) 229-7125.
Very truly yours,
K&F INDUSTRIES HOLDINGS, INC.
/s/ RONALD H. KISNER
Ronald H. Kisner
Executive Vice President, Secretary and
General Counsel
RHK/csc