SEC Company Response from Directed Electronics, Inc. (CIK 0001323630) — Dec 12, 2005
Directed Electronics, Inc. (CIK 0001323630)
Date: Dec. 12, 2005 · CIK: 0001323630 · Accession: 0000950153-05-003126
AI Filing Summary & Sentiment
File numbers found in text: 333-127823
Letter
DIRECTED ELECTRONICS
1 Viper Way
Vista, CA 92083
December 12, 2005
Via Facsimile (202-772-9205) and EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Howard Baik
Re:
Directed Electronics, Inc.
Form S-1
File No. 333-127823
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Directed Electronics, Inc. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated to 11:00 a.m., Eastern time, on Thursday, December 15, 2005, or as soon as practicable thereafter.
The Company acknowledges that (1) should the Commission or 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, (2) 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 filing, and (3) 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,
DIRECTED ELECTRONICS, INC.
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CORRESP
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DIRECTED ELECTRONICS
1 Viper Way
Vista, CA 92083
December 12, 2005
Via Facsimile (202-772-9205) and EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Howard Baik
Re:
Directed Electronics, Inc.
Form S-1
File No. 333-127823
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of
1933, as amended, Directed Electronics, Inc. (the “Company”) hereby requests that the effective
date of the above-captioned Registration Statement be accelerated to 11:00 a.m., Eastern time, on
Thursday, December 15, 2005, or as soon as practicable thereafter.
The Company acknowledges that (1) should the Commission or 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, (2) 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 filing, and (3) 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,
DIRECTED ELECTRONICS, INC.
By:
/s/
John D. Morberg
Name:
John D. Morberg
Title:
Vice President — Finance and Chief
Financial Officer