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SEC Company Response from Ithaka Acquisition Corp (CIK 0001324205) — Aug 17, 2005

Ithaka Acquisition Corp (CIK 0001324205)
Date: Aug. 17, 2005 · CIK: 0001324205 · Accession: 0000930413-05-005886

AI Filing Summary & Sentiment

File numbers found in text: 333-124521

Date
August 16, 2005
Author
Not clearly detected
Form
CORRESP
Company
Ithaka Acquisition Corp (CIK 0001324205)

Letter

ITHAKA ACQUISITION CORP. 100 SOUTH POINTE DRIVE, 23RD FLOOR MIAMI, FLORIDA 33139 August 16, 2005 VIA EDGAR AND TELECOPY (202) 942-9516 Mr. John D. Reynolds United States Securities and Exchange Commission Mail Stop 3561, 450 Fifth Street, N.W. Washington, D.C. 20549

RE: ITHAKA ACQUISITION CORP. (THE "COMPANY") REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MAY 2, 2005 (FILE NO. 333-124521) ( THE "REGISTRATION STATEMENT")

Dear Mr. Reynolds:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 9:00 A.M., Wednesday, August 17, 2005, or as soon thereafter as practicable.

In connection with the Company's request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following:

(1) Should the Commission or the staff, acting pursuant to delegated authority, declare the filing 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 filing 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 law of the United States.

Very truly yours,

ITHAKA ACQUISITION CORP.

By: /s/ John M. Glazer ------------------------ John M. Glazer Chief Operating Officer

<PAGE> EARLYBIRDCAPITAL, INC. 275 MADISON AVENUE, SUITE 1203 NEW YORK, NEW YORK 10016

August 16, 2005

VIA EDGAR AND TELECOPY - 202-942-9516 Mr. John Reynolds Unites States Securities and Exchange Commission Mail Stop 3561 450 Fifth Street, N.W. Washington, D.C. 20549-0405

RE: ITHAKA ACQUISITION CORP. (THE "COMPANY") REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MAY 2, 2005 (FILE NO. 333-124521) ( THE "REGISTRATION STATEMENT")

Dear Mr. Reynolds:

In connection with the Registration Statement on Form S-1 of Ithaka Acquisition Corp., the undersigned, which is acting as the representative of the underwriters of the offering, hereby requests acceleration of the effective date and time of the Registration Statement to 9:00 A.M., Wednesday, August 17, 2005 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933.

Very truly yours,

EARLYBIRDCAPITAL, INC.

By: /s/ Steven Levine ------------------- Steven Levine Managing Director

<PAGE> EARLYBIRDCAPITAL, INC. 275 MADISON AVENUE, SUITE 1203 NEW YORK, NEW YORK 10016

August 16, 2005

VIA EDGAR AND TELECOPY - 202-942-9516 Mr. John Reynolds Unites States Securities and Exchange Commission Mail Stop 3561 450 Fifth Street, N.W. Washington, D.C. 20549-0405

RE: ITHAKA ACQUISITION CORP. (THE "COMPANY") REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MAY 2, 2005 (FILE NO. 333-124521) ( THE "REGISTRATION STATEMENT")

Ladies and Gentlemen:

In accordance with the provisions of Rule 460 under the Securities Act of 1933, the undersigned, as representative of the underwriters of the proposed offering of securities of Ithaka Acquisition Corp., hereby advises that copies of the Preliminary Prospectus, dated June 15, 2005, were distributed on or about June 15, 2005, as follows:

79 to individual investors;

5,895 to NASD members (which included 23 prospective underwriters and selected dealers); and

1,166 to institutions.

The undersigned has been informed by the participating dealers that, in accordance with Rule 15c2-8 under the Securities Exchange Act of 1934, copies of the Preliminary Prospectus, dated June 15, 2005, have been distributed to all persons to whom it is expected that confirmations of sale will be sent; and we have likewise so distributed copies to all customers of ours. We have adequate equity to underwrite a "firm commitment" offering.

Very truly yours,
EARLYBIRDCAPITAL, INC.

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                            ITHAKA ACQUISITION CORP.
                       100 SOUTH POINTE DRIVE, 23RD FLOOR
                              MIAMI, FLORIDA 33139

                                                                 August 16, 2005

VIA EDGAR AND TELECOPY (202) 942-9516
Mr. John D. Reynolds
United States Securities and
   Exchange Commission
Mail Stop 3561, 450 Fifth Street, N.W.
Washington, D.C. 20549

RE:      ITHAKA ACQUISITION CORP. (THE "COMPANY")
         REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MAY 2, 2005
         (FILE NO. 333-124521) ( THE "REGISTRATION STATEMENT")

Dear Mr. Reynolds:

         The Company hereby requests, pursuant to Rule 461 promulgated under the
Securities  Act of  1933,  as  amended,  acceleration  of  effectiveness  of the
Registration Statement so that such Registration Statement will become effective
as of  9:00  A.M.,  Wednesday,  August  17,  2005,  or  as  soon  thereafter  as
practicable.

         In  connection   with  the  Company's   request  for   acceleration  of
effectiveness  of  the  above-referenced  Registration  Statement,  the  Company
acknowledges the following:

         (1) Should the  Commission or the staff,  acting  pursuant to delegated
authority,  declare the filing  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 filing  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 law of the United States.

                                                     Very truly yours,

                                                     ITHAKA ACQUISITION CORP.

                                                 By: /s/ John M. Glazer
                                                     ------------------------
                                                     John M. Glazer
                                                     Chief Operating Officer

<PAGE>
                             EARLYBIRDCAPITAL, INC.
                         275 MADISON AVENUE, SUITE 1203
                            NEW YORK, NEW YORK 10016

                                                                 August 16, 2005

VIA EDGAR AND TELECOPY - 202-942-9516
Mr. John Reynolds
Unites States Securities and
  Exchange Commission
Mail Stop 3561
450 Fifth Street, N.W.
Washington, D.C. 20549-0405

        RE:    ITHAKA ACQUISITION CORP. (THE "COMPANY")
               REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MAY 2, 2005
               (FILE NO. 333-124521) ( THE "REGISTRATION STATEMENT")

Dear Mr. Reynolds:

         In connection with the Registration Statement on Form S-1 of Ithaka
Acquisition Corp., the undersigned, which is acting as the representative of the
underwriters of the offering, hereby requests acceleration of the effective date
and time of the Registration Statement to 9:00 A.M., Wednesday, August 17, 2005
or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act
of 1933.

                                                     Very truly yours,

                                                     EARLYBIRDCAPITAL, INC.

                                                     By:  /s/ Steven Levine
                                                          -------------------
                                                          Steven Levine
                                                          Managing Director

<PAGE>
                             EARLYBIRDCAPITAL, INC.
                         275 MADISON AVENUE, SUITE 1203
                            NEW YORK, NEW YORK 10016

                                                                 August 16, 2005

VIA EDGAR AND TELECOPY - 202-942-9516
Mr. John Reynolds
Unites States Securities and
  Exchange Commission
Mail Stop 3561
450 Fifth Street, N.W.
Washington, D.C. 20549-0405

        RE:    ITHAKA ACQUISITION CORP. (THE "COMPANY")
               REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MAY 2, 2005
               (FILE NO. 333-124521) ( THE "REGISTRATION STATEMENT")

Ladies and Gentlemen:

                  In accordance with the provisions of Rule 460 under the
Securities Act of 1933, the undersigned, as representative of the underwriters
of the proposed offering of securities of Ithaka Acquisition Corp., hereby
advises that copies of the Preliminary Prospectus, dated June 15, 2005, were
distributed on or about June 15, 2005, as follows:

                     79 to individual investors;

                     5,895  to  NASD  members  (which  included  23  prospective
                     underwriters and selected dealers); and

                     1,166 to institutions.

                  The undersigned has been informed by the participating dealers
that, in accordance with Rule 15c2-8 under the Securities Exchange Act of 1934,
copies of the Preliminary Prospectus, dated June 15, 2005, have been distributed
to all persons to whom it is expected that confirmations of sale will be sent;
and we have likewise so distributed copies to all customers of ours. We have
adequate equity to underwrite a "firm commitment" offering.

                                                          Very truly yours,

                                                          EARLYBIRDCAPITAL, INC.

                                                       By: /s/ Steven Levine
                                                           --------------------
                                                           Steven Levine
                                                           Managing Director

</TEXT>
</DOCUMENT>