SEC Company Response from Eliason Funding CORP (CIK 0001312539) — Aug 18, 2005
Eliason Funding CORP (CIK 0001312539)
Date: Aug. 18, 2005 · CIK: 0001312539 · Accession: 0001193125-05-170962
AI Filing Summary & Sentiment
File numbers found in text: 333-125542
Show Raw Text
CORRESP 1 filename1.htm Acceleration Request August 18, 2005 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549-7010 Re: Acceleration of Effectiveness of Registration Statement of Eliason Funding Corporation on Form SB-2 File Number 333-125542 Ladies and Gentlemen: Eliason Funding Corporation (the “Registrant”) hereby requests acceleration of effectiveness of its Registration Statement filed on Form SB-2 (as amended, the “Registration Statement”) to 10:00 a.m., Eastern Time, on August 19, 2005 or as soon thereafter as practicable. In connection with this filing, the Registrant hereby states the following: a. The Registrant acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the Registration Statement; b. The Registrant acknowledges that neither the comment of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) nor changes to disclosure in response to the Staff’s comments foreclose the SEC from taking any action with respect to the Registration Statement; and c. The Registrant represents that it may not assert the Staff’s comments as a defense in any proceeding initiated by the SEC or any person under the United States federal securities laws. Please contact Marcia Y. Lucas at (414) 270-2739 or Geoffrey R. Morgan at (414) 225-2752 with any questions you may have or for any further information you may require. Thank you for your assistance with this Registration Statement. Sincerely, /s/ David J. Eliason ELIASON FUNDING CORPORATION