SEC Company Response from New Athletics, Inc. (CIK 0001311396) — Sep 28, 2005
New Athletics, Inc. (CIK 0001311396)
Date: Sept. 28, 2005 · CIK: 0001311396 · Accession: 0001104659-05-046205
AI Filing Summary & Sentiment
File numbers found in text: 333-126098
Letter
VIA EDGAR Office of Electronics and Machinery Division of Corporate Finance Securities and Exchange Commission Re: New Athletics, Inc. Amendment No. 2 to Registration Statement on Form S-4 Filed September 28, 2005 File No. 333-126098
Dear Mr. Hunt:
On behalf of New Athletics, Inc. (“New Athletics” or “Newco”) and in response to the letter from Russell Mancuso, Branch Chief, dated September 16, 2005 (the “Comment Letter”) and addressed to Mr. Jerauld J. Cutini, Chief Executive Officer of Newco, we are writing to respond to the Staff’s comment 35 contained in the Comment Letter, which reads as follows:
35. We request that Latham & Watkins LLP confirm to us in writing that it concurs with our understanding that the reference and limitation to “the General Corporation Law of the State of Delaware” includes the statutory provisions and also all applicable provisions of the Delaware Constitution and reported judicial decisions interpreting these laws. Please file this confirmation as correspondence via the EDGAR system.
Response: Latham & Watkins LLP hereby confirms that it concurs with the Staff’s understanding that the reference and limitation to “the General Corporation Law of the State of Delaware” contained in its opinion filed as Exhibit 5.1 to Amendment No. 1 to Newco’s Registration Statement on Form S-4 filed with the Securities and Exchange Commission on August 26, 2005 includes the statutory provisions and also all applicable provisions of the Delaware Constitution and reported judicial decisions interpreting these laws.
********************
We hope the foregoing answer is responsive to your comment. Please do not hesitate to contact me by telephone at (415) 395-8277 or Errol Hunter at (415) 395-8067 with any questions or comments regarding this correspondence.
Very
truly yours,
/s/
Andrew S. Williamson
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CORRESP 1 filename1.htm 505 Montgomery Street, Suite 2000 San Francisco, California 94111-2562 Tel: (415) 391-0600 Fax: (415) 395-8095 www.lw.com FIRM / AFFILIATE OFFICES Boston New York Brussels Northern Virginia Chicago Orange County Frankfurt Paris Hamburg San Diego September 28, 2005 Hong Kong San Francisco London Shanghai Los Angeles Silicon Valley Milan Singapore Moscow Tokyo New Jersey Washington, D.C. 037946-0008 VIA EDGAR Donald C. Hunt, Esq. Attorney-Advisor Office of Electronics and Machinery Division of Corporate Finance Securities and Exchange Commission 100 F Street, NE Washington, DC 20549-6010 Re: New Athletics, Inc. Amendment No. 2 to Registration Statement on Form S-4 Filed September 28, 2005 File No. 333-126098 Dear Mr. Hunt: On behalf of New Athletics, Inc. (“New Athletics” or “Newco”) and in response to the letter from Russell Mancuso, Branch Chief, dated September 16, 2005 (the “Comment Letter”) and addressed to Mr. Jerauld J. Cutini, Chief Executive Officer of Newco, we are writing to respond to the Staff’s comment 35 contained in the Comment Letter, which reads as follows: 35. We request that Latham & Watkins LLP confirm to us in writing that it concurs with our understanding that the reference and limitation to “the General Corporation Law of the State of Delaware” includes the statutory provisions and also all applicable provisions of the Delaware Constitution and reported judicial decisions interpreting these laws. Please file this confirmation as correspondence via the EDGAR system. Response: Latham & Watkins LLP hereby confirms that it concurs with the Staff’s understanding that the reference and limitation to “the General Corporation Law of the State of Delaware” contained in its opinion filed as Exhibit 5.1 to Amendment No. 1 to Newco’s Registration Statement on Form S-4 filed with the Securities and Exchange Commission on August 26, 2005 includes the statutory provisions and also all applicable provisions of the Delaware Constitution and reported judicial decisions interpreting these laws. ******************** We hope the foregoing answer is responsive to your comment. Please do not hesitate to contact me by telephone at (415) 395-8277 or Errol Hunter at (415) 395-8067 with any questions or comments regarding this correspondence. Very truly yours, /s/ Andrew S. Williamson Andrew S. Williamson of LATHAM & WATKINS LLP