SEC Company Response from Cardiac Science CORP (CIK 0001323115) — Jul 28, 2005

Cardiac Science CORP (CIK 0001323115)
Date: July 28, 2005 · CIK: 0001323115 · Accession: 0000950124-05-004479

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AI Filing Summary & Sentiment

File numbers found in text: 333-124514

Date

July 27, 2005

Author

Branch Chief

Form

CORRESP

Company

Cardiac Science CORP (CIK 0001323115)

Letter

July 27, 2005 VIA FACSIMILE AND EDGAR Mr. Russell Mancuso Branch Chief Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Mail Stop 6010 Washington, D.C. 20549

RE: CSQ HOLDING COMPANY - ACCELERATION REQUEST FOR REGISTRATION STATEMENT ON FORM S-4, COMMISSION FILE NO. 333-124514

Dear Mr. Mancuso:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, CSQ Holding Company (the "Company") hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 (the "Registration Statement") be accelerated so that the Registration Statement may become effective at 4:30 p.m., Eastern time, on July 29, 2005 or at such later time as the Company may request by telephone to the Commission. The Company hereby authorizes Eric DeJong or Paul Sassalos of Perkins Coie LLP and Michael Hedge of Stradling Yocca Carlson & Rauth, to make such request on our behalf.

In connection with the foregoing request, the Company hereby acknowledges that:

o should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing;

o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

<PAGE> Mr. Russell Mancuso U.S. Securities and Exchange Commission July 27, 2005 Page 2

o 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,
/s/ Michael K. Matysik

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>
                               CSQ HOLDING COMPANY
                            3303 MONTE VILLA PARKWAY
                            BOTHELL, WASHINGTON 98021
                               PHONE: 425.402.2000
                                FAX: 425.402.2020

July 27, 2005

VIA FACSIMILE AND EDGAR

Mr. Russell Mancuso
Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 6010
Washington, D.C. 20549

        RE:    CSQ HOLDING COMPANY - ACCELERATION REQUEST FOR REGISTRATION
               STATEMENT ON FORM S-4, COMMISSION FILE NO. 333-124514

Dear Mr. Mancuso:

     Pursuant to Rule 461 of the General Rules and Regulations under the
Securities Act of 1933, as amended, CSQ Holding Company (the "Company") hereby
requests that the effective date of the above-referenced Registration Statement
on Form S-4 (the "Registration Statement") be accelerated so that the
Registration Statement may become effective at 4:30 p.m., Eastern time, on
July 29, 2005 or at such later time as the Company may request by telephone to
the Commission. The Company hereby authorizes Eric DeJong or Paul Sassalos of
Perkins Coie LLP and Michael Hedge of Stradling Yocca Carlson & Rauth, to make
such request on our behalf.

     In connection with the foregoing request, the Company hereby acknowledges
that:

o    should the Securities and Exchange Commission (the "Commission") or the
     staff, acting pursuant to delegated authority, declare the Registration
     Statement effective, it does not foreclose the Commission from taking any
     action with respect to the filing;

o    the action of the Commission or the staff, acting pursuant to delegated
     authority, in declaring the Registration Statement effective, does not
     relieve the Company from its full responsibility for the adequacy and
     accuracy of the disclosure in the Registration Statement; and

<PAGE>
Mr. Russell Mancuso
U.S. Securities
and Exchange Commission
July 27, 2005
Page 2

o    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,

                                  /s/ Michael K. Matysik

                                  Michael K. Matysik
                                  Chief Financial Officer
                                  CSQ Holding Company

cc:     Perkins Coie LLP
        Stradling Yocca Carlson & Rauth
</TEXT>
</DOCUMENT>

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