SEC Company Response from Directed Electronics, Inc. (CIK 0001323630) — Dec 12, 2005
Directed Electronics, Inc. (CIK 0001323630)
Date: Dec. 12, 2005 · CIK: 0001323630 · Accession: 0000950153-05-003127
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File numbers found in text: 333-127823
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CORRESP
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corresp
December 12, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Directed Electronics, Inc.
Filed on Form S-1
Registration No. 333-127823
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between
December 5, 2005 and the date hereof 21,680 copies of the Preliminary Prospectus dated December 5,
2005 were distributed as follows: 18,723 to 5 prospective underwriters; 2,589 to 2,584
institutional investors; 350 to 2 prospective dealers; 9 to 3 rating agencies and 9 to 5 others.
We have been informed by the participating underwriters that they will comply with the requirements
of Rule 15c2-8 under the Securities Exchange Act of 1934.
We hereby join in the request of the registrant that the effectiveness of the above-captioned
Registration Statement, as amended, be accelerated to 11:00 a.m. Eastern Standard Time on December
15, 2005 or as soon thereafter as practicable.
Very truly yours,
GOLDMAN, SACHS & CO.
J.P. MORGAN SECURITIES INC.
As Representatives of the
Prospective Underwriters
By: /s/ Goldman, Sachs & Co.
(Goldman, Sachs & Co.)
By: /s/ Michael Millman
(J.P. Morgan Securities Inc.)