SEC Comment Letter for Courtside Acquisition Corp (CIK 0001321544) — Jun 30, 2005
Courtside Acquisition Corp (CIK 0001321544)
Date: June 30, 2005 · CIK: 0001321544 · Accession: 0000000000-05-033540
AI Filing Summary & Sentiment
File numbers found in text: 333-124380
Letter
MAIL STOP 3561 June 20, 2005 Mr. Richard D. Goldstein Chairman and Chief Executive Officer Courtside Acquisition Corp. 1700 Broadway, 17th Floor New York, New York 10019
Re: Courtside Acquisition Corp. Amendment No. 1 to Registration Statement on Form S-1 File No. 333-124380 Filed May 27, 2005
Dear Mr. Goldstein: 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
Notes to Financial Statements
Note 2 - Proposed Public Offering, F-9
We note your disclosure regarding the underwriter purchase option. Please expand your disclosure to describe all of the material terms of the option, including the consideration to be paid by the underwriter, who has the rights to convert (i.e. the holder or the Company), and the exercise feature (i.e. physical, net cash, or net share settlement, etc.) contained in the option.
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 Brian Bhandari at (202) 551-3390 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
Office of Emerging Growth Companies
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MAIL STOP 3561
June 20, 2005
Mr. Richard D. Goldstein
Chairman and Chief Executive Officer
Courtside Acquisition Corp.
1700 Broadway, 17th Floor
New York, New York 10019
Re: Courtside Acquisition Corp.
Amendment No. 1 to Registration Statement on Form S-1
File No. 333-124380
Filed May 27, 2005
Dear Mr. Goldstein:
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
Notes to Financial Statements
Note 2 - Proposed Public Offering, F-9
We note your disclosure regarding the underwriter purchase option.
Please expand your disclosure to describe all of the material
terms
of the option, including the consideration to be paid by the
underwriter, who has the rights to convert (i.e. the holder or the
Company), and the exercise feature (i.e. physical, net cash, or
net
share settlement, etc.) contained in the option.
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 Brian Bhandari at (202) 551-3390 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
Office of Emerging Growth Companies
cc: David Alan Miller, Esq.
Fax: (212) 818-8881
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