SEC Company Response from CREDIT SUISSE ASSET REPACKAGING DEPOSITOR LLC (CIK 0001310793) — Jan 12, 2005
CREDIT SUISSE ASSET REPACKAGING DEPOSITOR LLC (CIK 0001310793)
Date: Jan. 12, 2005 · CIK: 0001310793 · Accession: 0000905148-05-000171
AI Filing Summary & Sentiment
File numbers found in text: 333-121295
Letter
WRITER'S DIRECT NUMBER WRITER'S E-MAIL ADDRESS 212-839-5531 ckaplan@sidley.com January 7, 2005 Ms. Hanna Teshome Attorney-Adviser Securities and Exchange Commission Division of Corporation Finance 430 Fifth Street, N.W., Mail Stop 0305 Washington, D.C. 20549-0305
Re: CSFB Asset Repackaging Depositor LLC (the "Company") Registration Statement on Form S-3, File No. 333-121295, Filed on December 7, 2004 --------------------------------------------------------
Dear Ms. Teshome:
Thank you for your voicemail message on December 28, 2004, regarding the above-referenced matter. In particular, you requested clarification on the explanation of "interest rate option" that we provided to you in a facsimile on December 23, 2004. In that transmission, we described an `interest rate option" as "a contract which gives one party (the buyer) the right, but not the obligation, to receive from or pay to another party (the seller) a specific interest rate on a predetermined principal for a predetermined period of time."
As indicated on page 39 of the base prospectus, the applicable prospectus supplement will describe the specific terms of each transaction under the applicable swap agreement. The registrant does, however, agree that, unless otherwise permitted by the Staff, it will not include as an asset of a trust an interest rate option in which the reference obligation is an equity security.
SIDLEY AUSTIN BROWN & WOOD LLP IS A DELAWARE LIMITED LIABILITY PARTNERSHIP PRACTICING IN AFFILIATION WITH OTHER SIDLEY AUSTIN BROWN & WOOD PARTNERSHIPS
<PAGE>
SIDLEY AUSTIN BROWN & WOOD LLP NEW YORK
Ms. Hanna Teshome January 7, 2005 Page 2
Should you require any further information, please feel free to call the undersigned at (212) 839-5531.
Thank you for your continued attention to this matter.
Sincerely,
/s/ Cathy M. Kaplan
Show Raw Text
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SIDLEY AUSTIN BROWN & WOOD LLP
BEIJING 787 SEVENTH AVENUE LOS ANGELES
---- NEW YORK, NEW YORK 10019 ----
BRUSSELS TELEPHONE 212 839 5300 NEW YORK
---- FACSIMILE 212 839 5599 ----
CHICAGO www.sidley.com SAN FRANCISCO
---- ----
DALLAS FOUNDED 1866 SHANGHAI
---- ----
GENEVA SINGAPORE
---- ----
HONG KONG TOKYO
---- ----
LONDON WASHINGTON, D.C.
WRITER'S DIRECT NUMBER WRITER'S E-MAIL ADDRESS
212-839-5531 ckaplan@sidley.com
January 7, 2005
Ms. Hanna Teshome
Attorney-Adviser
Securities and Exchange Commission
Division of Corporation Finance
430 Fifth Street, N.W., Mail Stop 0305
Washington, D.C. 20549-0305
Re: CSFB Asset Repackaging Depositor LLC (the "Company")
Registration Statement on Form S-3, File No. 333-121295,
Filed on December 7, 2004
--------------------------------------------------------
Dear Ms. Teshome:
Thank you for your voicemail message on December 28, 2004, regarding the
above-referenced matter. In particular, you requested clarification on the
explanation of "interest rate option" that we provided to you in a facsimile
on December 23, 2004. In that transmission, we described an `interest rate
option" as "a contract which gives one party (the buyer) the right, but not
the obligation, to receive from or pay to another party (the seller) a
specific interest rate on a predetermined principal for a predetermined period
of time."
As indicated on page 39 of the base prospectus, the applicable prospectus
supplement will describe the specific terms of each transaction under the
applicable swap agreement. The registrant does, however, agree that, unless
otherwise permitted by the Staff, it will not include as an asset of a trust
an interest rate option in which the reference obligation is an equity
security.
SIDLEY AUSTIN BROWN & WOOD LLP IS A DELAWARE LIMITED LIABILITY PARTNERSHIP
PRACTICING IN AFFILIATION WITH OTHER SIDLEY AUSTIN BROWN & WOOD PARTNERSHIPS
<PAGE>
SIDLEY AUSTIN BROWN & WOOD LLP NEW YORK
Ms. Hanna Teshome
January 7, 2005
Page 2
Should you require any further information, please feel free to call the
undersigned at (212) 839-5531.
Thank you for your continued attention to this matter.
Sincerely,
/s/ Cathy M. Kaplan
Cathy M. Kaplan
cc: Helena Willner, Esq.
CMK/ekc
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