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SEC Company Response from Volcom Inc (CIK 0001324570) — Jun 27, 2005

Volcom Inc (CIK 0001324570)
Date: June 27, 2005 · CIK: 0001324570 · Accession: 0000950137-05-007932

AI Filing Summary & Sentiment

File numbers found in text: 333-124498

Date
June 27, 2005
Author
/s/ S. Hoby Darling
Form
CORRESP
Company
Volcom Inc (CIK 0001324570)

Letter

Securities and Exchange Commission Division of Corporation Finance File No. 030160-0022 Re: Volcom, Inc. Registration Statement on Form S-1 (Reg. No. 333-124498)

Dear Mr. Fieldsend:

On behalf of Volcom, Inc., pursuant to Rule 461 under the Securities Act of 1933, as amended, Volcom, Inc. respectfully confirms its oral request for acceleration of its Registration Statement on Form S-1 (Registration No. 333-124498), so that such registration statement will be declared effective at 4:00 p.m. (Eastern Time), June 29, 2005, or as soon as practicable thereafter.

The Registrant confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended.

Very truly yours,
/s/ S. Hoby Darling

Show Raw Text
CORRESP
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filename1.htm

Volcom, Inc.

June 27, 2005

VIA FACSIMILE (202) 772-9204 AND EDGAR

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, NW.

Washington, D.C. 20549

Mail Stop 0308

Attn: Mr. John Fieldsend

650 Town Center Drive, 20th Floor

Costa Mesa, California 92626-1925

Tel: (714) 540-1235 Fax: (714) 755-8290

www.lw.com

    FIRM / AFFILIATE OFFICES

    Boston

    New York

    Brussels

    Northern Virginia

    Chicago

    Orange County

    Frankfurt

    Paris

    Hamburg

    San Diego

    Hong Kong

    San Francisco

    London

    Shanghai

    Los Angeles

    Silicon Valley

    Milan

    Singapore

    Moscow

    Tokyo

    New Jersey

    Washington, D.C.

    File No. 030160-0022

    Re:

    Volcom, Inc.

    Registration Statement on Form S-1 (Reg. No. 333-124498)

Dear Mr. Fieldsend:

     On behalf of Volcom, Inc., pursuant to Rule 461 under the Securities Act of 1933, as amended,
Volcom, Inc. respectfully confirms its oral request for acceleration of its Registration Statement
on Form S-1 (Registration No. 333-124498), so that such registration statement will be declared
effective at 4:00 p.m. (Eastern Time), June 29, 2005, or as soon as practicable thereafter.

     The Registrant confirms that it is aware of its responsibilities under the Securities Act of
1933, as amended, and the Securities Exchange Act of 1934, as amended.

Very truly yours,

/s/ S. Hoby Darling

S. Hoby Darling

of LATHAM & WATKINS LLP

    cc:

    Douglas P. Collier, Volcom, Inc.

Cary K. Hyden, Latham & Watkins LLP