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SEC Company Response from ev3 Inc. (CIK 0001318310) — Jun 13, 2005

ev3 Inc. (CIK 0001318310)
Date: June 13, 2005 · CIK: 0001318310 · Accession: 0001104659-05-027994

AI Filing Summary & Sentiment

File numbers found in text: 333-123851

Date
June 13, 2005
Author
Director
Form
CORRESP
Company
ev3 Inc. (CIK 0001318310)

Letter

AN ENDOVASCULAR COMPANY

4600 Nathan Lane N.

Plymouth, MN 55442

PH 763-398-7000

FX 763-398-7200

June 13, 2005

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 0409

Washington, D.C.

Attention:

Peggy Fisher

Assistant Director

Alan Morris

Re:

ev3 Inc.

Registration Statement on Form S-1 (File No. 333-123851)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, ev3 Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-123851) to 4:30 p.m., Eastern Time, on Wednesday, June 15, 2005, or as soon thereafter as practicable.

In addition, we hereby acknowledge that:

• should the Securities and Exchange Commission (the “Commission”) or 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.

Please call the undersigned at (763) 398-7080 or Tracy Kimmel of King & Spalding LLP at (212) 556-2294 if you have any questions.

ev3 Inc.

By:

/s/ L. Cecily Hines

Name:

L. Cecily Hines

Title:

Vice President, Secretary and

Chief Legal Officer

Show Raw Text
CORRESP
1
filename1.htm

  AN ENDOVASCULAR COMPANY

  4600 Nathan Lane N.

  Plymouth, MN 55442

  PH 763-398-7000

  FX 763-398-7200

June 13, 2005

VIA FACSIMILE
AND EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 0409

Washington, D.C.
20549

  Attention:

  Peggy Fisher

  Assistant
  Director

  Alan Morris

  Re:

  ev3
  Inc.

  Registration
  Statement on Form S-1 (File No. 333-123851)

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, ev3 Inc., a Delaware corporation (the “Company”),
hereby requests acceleration of the effective date of its Registration
Statement on Form S-1 (File No. 333-123851) to 4:30 p.m.,
Eastern Time, on Wednesday, June 15, 2005, or as soon thereafter as
practicable.

In addition, we hereby
acknowledge that:

•      should
the Securities and Exchange Commission (the “Commission”) or 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.

Please call the
undersigned at (763) 398-7080 or Tracy Kimmel of King & Spalding
LLP at (212) 556-2294 if you have any questions.

  ev3 Inc.

  By:

  /s/ L. Cecily
  Hines

  Name:

  L. Cecily Hines

  Title:

  Vice President,
  Secretary and

  Chief Legal Officer