SEC Comment Letter for Juniper Partners Acquisition Corp. (CIK 0001318862) — Jul 11, 2005
Juniper Partners Acquisition Corp. (CIK 0001318862)
Date: July 11, 2005 · CIK: 0001318862 · Accession: 0000000000-05-035217
AI Filing Summary & Sentiment
File numbers found in text: 333-123050
Letter
Mail Stop 3561 June 20, 2005 Mr. Stuart B. Rekant, Chairman and CEO Juniper Partners Acquisition Corp. 56 West 45th Street, Suite 805 New York, New York 10036
Re: Juniper Partners Acquisition Corp. Amendment No. 3 to Registration Statement on Form S-1 Filed May 27, 2005 File No. 333-123050
Dear Mr. Rekant:
We have reviewed your amended filing and have the following comments. Where indicated, we think you should revise your document in response to these comments.
General
1. In the event that the company has circulated a preliminary prospectus with respect to this offering, please advise the staff as to the views of each of the company and the underwriter(s) as to the need to re-circulate a revised prospectus that reflects the revisions to the form of prospectus that have occurred since the original circulation of the preliminary prospectus.
Risk Factors, page 10
2. Please update the disclosure in the sixth risk factor. Your reference to the number blank check companies and the amount of funds held in trust is no longer current. In addition, the risk factor should be revised to include reference to not only those offerings which are currently seeking business combination transactions, but also those proposed offerings which are currently in registration with the Commission. Please consult with your sources and revise as appropriate.
Closing Statements
As appropriate, please amend your registration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
We direct your attention to Rules 460 and 461 regarding requesting acceleration of a registration statement. Please allow adequate time after the filing of any amendment for further review before submitting a request for acceleration. Please provide this request at least two business days in advance of the requested effective date.
You may contact Maureen Bauer at (202) 551-3237 if you have questions regarding comments on the financial statements and related matters. Please contact William Bennett at (202) 551-3389 with any other questions.
Sincerely,
John Reynolds
Assistant Director
Show Raw Text
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Mail Stop 3561
June 20, 2005
Mr. Stuart B. Rekant, Chairman and CEO
Juniper Partners Acquisition Corp.
56 West 45th Street, Suite 805
New York, New York 10036
Re: Juniper Partners Acquisition Corp.
Amendment No. 3 to Registration Statement on Form S-1
Filed May 27, 2005
File No. 333-123050
Dear Mr. Rekant:
We have reviewed your amended filing and have the following
comments. Where indicated, we think you should revise your
document
in response to these comments.
General
1. In the event that the company has circulated a preliminary
prospectus with respect to this offering, please advise the staff
as
to the views of each of the company and the underwriter(s) as to
the
need to re-circulate a revised prospectus that reflects the
revisions
to the form of prospectus that have occurred since the original
circulation of the preliminary prospectus.
Risk Factors, page 10
2. Please update the disclosure in the sixth risk factor. Your
reference to the number blank check companies and the amount of
funds
held in trust is no longer current. In addition, the risk factor
should be revised to include reference to not only those offerings
which are currently seeking business combination transactions, but
also those proposed offerings which are currently in registration
with the Commission. Please consult with your sources and revise
as
appropriate.
Closing Statements
As appropriate, please amend your registration statement in
response to these comments. You may wish to provide us with
marked
copies of the amendment to expedite our review. Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review. Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.
We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement. Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration. Please provide this
request at least two business days in advance of the requested
effective date.
You may contact Maureen Bauer at (202) 551-3237 if you have
questions regarding comments on the financial statements and
related
matters. Please contact William Bennett at (202) 551-3389 with
any
other questions.
Sincerely,
John Reynolds
Assistant Director
cc: David Alan Miller, Esq.
Fax: (212) 818-8881
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