SEC Comment Letter for CREDIT SUISSE ASSET REPACKAGING DEPOSITOR LLC (CIK 0001310793) — May 31, 2005
CREDIT SUISSE ASSET REPACKAGING DEPOSITOR LLC (CIK 0001310793)
Date: May 31, 2005 · CIK: 0001310793 · Accession: 0000000000-05-026652
AI Filing Summary & Sentiment
File numbers found in text: 333-121295
Letter
Re: CSFB Asset Repackaging Depositor LLC Form S-3; File No. 333-121295 Filed December 7, 2004
UNITED STATES SECURITIES AND EXCHANGE COMMISSION 450 Fifth Street, N.W. Washington, D.C. 20549
FAX TRANSMITTAL
PLEASE DELIVER THE FOLLOWING PAGES TO:
Name: Elizabeth Chen
Organization: Sidley Austin Brown & Wood LLP
Telecopier Number: (212) 839-5599
Total Number of Pages, Including Cover Sheet: 2
Document:
We have additional comments relating to the above referenced filing.
Swap Agreements, page 38
1. Our understanding is that the Interest Rate Option is similar to, if not identical to, an interest rate swap. We suggest that you revise to delete your reference to "options" generally in this section, including "interest rate option" and "currency option," or explain supplementally why they are necessary. Also, please remove the parenthetical on page 38, "including any option with respect to any of the foregoing transactions." In addition, please confirm supplementally that none of the transactions contemplated in this discussion would have an equity based security as its reference obligation.
FROM: Hanna T. Teshome Attorney-Adviser Division of Corporation Finance
Telephone Number: (202) 942-2975 Telecopier Number: (202) 942-9527
If you do not receive all pages, please telephone the above number for assistance.
NOTE: THIS DOCUMENT MAY CONTAIN PRIVILEGED AND NONPUBLIC INFORMATION. IT IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY NAMED ABOVE, AND OTHERS WHO SPECIFICALLY HAVE BEEN AUTHORIZED TO RECEIVE IT. If you are not the intended recipient of this facsimile, or the agent responsible for delivering it to the intended recipient, you hereby are notified that any review, dissemination, distribution, or copying of this communication strictly is prohibited. If you have received this communication in error, please notify us immediately by telephone and return the original to the above address by regular postal service without making a copy. Thank you for your cooperation.
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> UNITED STATES SECURITIES AND EXCHANGE COMMISSION 450 Fifth Street, N.W. Washington, D.C. 20549 1 FAX TRANSMITTAL PLEASE DELIVER THE FOLLOWING PAGES TO: Name: Elizabeth Chen Organization: Sidley Austin Brown & Wood LLP Telecopier Number: (212) 839-5599 Total Number of Pages, Including Cover Sheet: 2 Re: CSFB Asset Repackaging Depositor LLC Form S-3; File No. 333-121295 Filed December 7, 2004 Document: We have additional comments relating to the above referenced filing. Swap Agreements, page 38 1. Our understanding is that the Interest Rate Option is similar to, if not identical to, an interest rate swap. We suggest that you revise to delete your reference to "options" generally in this section, including "interest rate option" and "currency option," or explain supplementally why they are necessary. Also, please remove the parenthetical on page 38, "including any option with respect to any of the foregoing transactions." In addition, please confirm supplementally that none of the transactions contemplated in this discussion would have an equity based security as its reference obligation. FROM: Hanna T. Teshome Attorney-Adviser Division of Corporation Finance Telephone Number: (202) 942-2975 Telecopier Number: (202) 942-9527 If you do not receive all pages, please telephone the above number for assistance. NOTE: THIS DOCUMENT MAY CONTAIN PRIVILEGED AND NONPUBLIC INFORMATION. IT IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY NAMED ABOVE, AND OTHERS WHO SPECIFICALLY HAVE BEEN AUTHORIZED TO RECEIVE IT. If you are not the intended recipient of this facsimile, or the agent responsible for delivering it to the intended recipient, you hereby are notified that any review, dissemination, distribution, or copying of this communication strictly is prohibited. If you have received this communication in error, please notify us immediately by telephone and return the original to the above address by regular postal service without making a copy. Thank you for your cooperation. </TEXT> </DOCUMENT>