SEC Company Response from Maidenform Brands, Inc. (CIK 0001323531) — Jul 20, 2005
Maidenform Brands, Inc. (CIK 0001323531)
Date: July 20, 2005 · CIK: 0001323531 · Accession: 0001104659-05-033200
AI Filing Summary & Sentiment
File numbers found in text: 333-124228
Letter
United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0406 Re: Maidenform Brands, Inc. Registration Statement on Form S-1, File No. 333-124228
Dear Mr. Owings:
Reference is made to the comment of the Staff of the Securities and Exchange Commission (the “Commission”) with respect to the above referenced Registration Statement on Form S-1 of Maidenform Brands, Inc., as communicated verbally by Mr. Howard Baik of the Staff to Brian B. Margolis of Proskauer Rose LLP earlier this afternoon.
The Company acknowledges that:
• Should the Commission or its 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 Registration Statement;
• The action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the accuracy and adequacy of the disclosure in the Registration Statement; 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.
* * * * * *
We would appreciate your prompt notification to us if you have further comments or questions. Please contact Brian B. Margolis of Proskauer Rose LLP at (212) 969-3345 should you have any questions or additional comments.
Very truly
yours,
MAIDENFORM BRANDS,
INC.
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CORRESP 1 filename1.htm July 20, 2005 VIA ELECTRONIC TRANSMISSION AND OVERNIGHT COURIER H. Christopher Owings, Esq. Assistant Director United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0406 Re: Maidenform Brands, Inc. Registration Statement on Form S-1, File No. 333-124228 Dear Mr. Owings: Reference is made to the comment of the Staff of the Securities and Exchange Commission (the “Commission”) with respect to the above referenced Registration Statement on Form S-1 of Maidenform Brands, Inc., as communicated verbally by Mr. Howard Baik of the Staff to Brian B. Margolis of Proskauer Rose LLP earlier this afternoon. The Company acknowledges that: • Should the Commission or its 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 Registration Statement; • The action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the accuracy and adequacy of the disclosure in the Registration Statement; 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. * * * * * * We would appreciate your prompt notification to us if you have further comments or questions. Please contact Brian B. Margolis of Proskauer Rose LLP at (212) 969-3345 should you have any questions or additional comments. Very truly yours, MAIDENFORM BRANDS, INC. /s/ Steven N. Masket Steven N. Masket Executive Vice President, General Counsel and Secretary cc: Howard M. Baik (Staff) Brian B. Margolis, Esq. (Proskauer Rose LLP) Jonathan Schaffzin, Esq. (Cahill Gordon & Reindel LLP) Paula D. Loop (PricewaterhouseCoopers LLP) 2