SEC Company Response from Volcom Inc (CIK 0001324570) — Jun 28, 2005
Volcom Inc (CIK 0001324570)
Date: June 28, 2005 · CIK: 0001324570 · Accession: 0000950137-05-008057
AI Filing Summary & Sentiment
File numbers found in text: 333-124498
Letter
Securities and Exchange Commission Division of Corporation Finance Attention: Mr. Fieldsend Volcom, Inc., a Delaware corporation Registration Statement on Form S-1; File No. 333-124498
Re:
Dear Mr. Fieldsend
Pursuant to your phone conversation with S. Hoby Darling, Esq. of Latham & Watkins LLP and the request for acceleration of the Registration Statement on Form S-1 (File No. 333-124498) filed with the Securities and Exchange Commission on April 29, 2005, Volcom, Inc., a Delaware corporation (the “Company”) hereby represents as follows:
•
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;
•
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
•
the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions concerning this matter, please contact Cary K. Hyden, Esq. of Latham &Watkins LLP at (714) 540-1235.
Very truly yours,
VOLCOM, INC.
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VIA FACSIMILE (202) 772-9204 AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Mail Stop 0308
Attention: Mr. Fieldsend
Re:
Volcom, Inc., a Delaware corporation
Registration Statement on Form S-1; File No. 333-124498
Dear Mr. Fieldsend
Pursuant to your phone conversation with S. Hoby Darling, Esq. of Latham & Watkins LLP and the
request for acceleration of the Registration Statement on Form S-1 (File No. 333-124498) filed with
the Securities and Exchange Commission on April 29, 2005, Volcom, Inc., a Delaware corporation (the
“Company”) hereby represents as follows:
•
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;
•
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
•
the Company may not assert this action as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws
of the United States.
If you have any questions concerning this matter, please contact Cary K. Hyden, Esq. of Latham
&Watkins LLP at (714) 540-1235.
Very truly yours,
VOLCOM, INC.
By:
/s/ Troy C. Eckert
Troy C. Eckert
Vice President of Marketing