SEC Company Response from TSS, Inc. (TSSI) (CIK 0001320760) (TSSI) — Jul 8, 2005

TSS, Inc. (TSSI) (CIK 0001320760)
Date: July 8, 2005 · CIK: 0001320760 · Accession: 0001144204-05-021095

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AI Filing Summary & Sentiment

File numbers found in text: 333-123504

Date

July 8, 2005

Author

CORPORATION

Form

CORRESP

Company

TSS, Inc. (TSSI) (CIK 0001320760)

Letter

Securities and Exchange Commission Division of Corporation Finance Attention: John Zitko RE: Fortress America Acquisition Corporation Registration Statement on Form S-1 originally filed March 23, (File No. 333-123504)

Dear Mr. Zitko:

In connection with the Registration Statement on Form S-1 of Fortress America Acquisition Corporation (the “Company”), the undersigned registrant hereby requests that the above-referenced Registration Statement be made effective at 5:00 p.m. on July 12, 2005, or as soon thereafter as practicable. Sunrise Securities Corp., which is acting as the underwriter of the offering, is joining in this request for acceleration, as set forth in its letter being submitted concurrently to the Securities and Exchange Commission.

The Company hereby acknowledges that:

should 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;

that 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 adequacy and accuracy of the disclosure in the filing; and

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
FORTRESS AMERICA ACQUISITION
CORPORATION

Show Raw Text

CORRESP
1
filename1.htm

      FORTRESS
        AMERICA ACQUISITION CORPORATION

      3
        Metro Center, Suite 700

      Bethesda,
        Maryland 20814

      July
        8,
        2005

      VIA
        TELECOPY (202) 772-9206

      Securities
        and Exchange Commission

      Division
        of Corporation Finance

      Judiciary
        Plaza

      450
        5th
        Street, N. W.

      Washington,
        D. C. 20549

      Attention:
        John Zitko

                RE:

                Fortress
                  America Acquisition Corporation

                Registration
                  Statement on Form S-1 originally filed March 23,
                  2005

                (File
                  No. 333-123504)

        Dear
          Mr.
          Zitko:

        In
          connection with the Registration Statement on Form S-1 of Fortress America
          Acquisition Corporation (the “Company”), the undersigned registrant hereby
          requests that the above-referenced Registration Statement be made effective
          at
          5:00 p.m. on July 12, 2005, or as soon thereafter as practicable. Sunrise
          Securities Corp., which is acting as the underwriter of the offering, is
          joining
          in this request for acceleration, as set forth in its letter being submitted
          concurrently to the Securities and Exchange Commission.

        The
          Company hereby acknowledges that:

                ·

                  should
                    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;

                ·

                  that
                    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 adequacy and accuracy of
                    the
                    disclosure in the filing; and

                ·

                  the
                    Company may not assert Staff comments and the declaration of
                    effectiveness
                    as a defense in any proceeding initiated by the Commission or
                    any person
                    under the federal securities laws of the United
                    States.

              Very truly yours,

              FORTRESS AMERICA ACQUISITION
                CORPORATION

               By:
              /s/
                Harvey L. Weiss

              Harvey L. Weiss
President, Chief Executive
                Officer, and Secretary

SecProbe.io