SEC Company Response from TSS, Inc. (TSSI) (CIK 0001320760) (TSSI) — Jul 14, 2005

TSS, Inc. (TSSI) (CIK 0001320760)
Date: July 14, 2005 · CIK: 0001320760 · Accession: 0001144204-05-021640

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AI Filing Summary & Sentiment

File numbers found in text: 333-123504

Date

July 13, 2005

Author

President

Form

CORRESP

Company

TSS, Inc. (TSSI) (CIK 0001320760)

Letter

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) ( the "Registration Statement")

Dear Mr. Zitko:

In connection with the Registration Statement on Form S-1 of Fortress America Acquisition Corporation, the undersigned, which is acting as the underwriter of the offering, hereby requests acceleration of the effective date and time of the Registration Statement to 5:30 p.m. on July 13, 2005 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended.

Very truly yours,
SUNRISE SECURITIES CORP.

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                            SUNRISE SECURITIES CORP.
                              641 Lexington Avenue
                                   25th Floor
                            New York, New York 10022

                                                                   July 13, 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) ( the "Registration Statement")

Dear Mr. Zitko:

      In  connection  with the  Registration  Statement  on Form S-1 of Fortress
America  Acquisition  Corporation,  the  undersigned,  which  is  acting  as the
underwriter of the offering,  hereby requests acceleration of the effective date
and time of the Registration  Statement to 5:30 p.m. on July 13, 2005 or as soon
thereafter as  practicable,  pursuant to Rule 461 of the Securities Act of 1933,
as amended.

                                                  Very truly yours,

                                                  SUNRISE SECURITIES CORP.

                                                  By: /s/ Nathan Low
                                                      --------------------
                                                          Nathan Low
                                                          President

</TEXT>
</DOCUMENT>

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