SEC Company Response from BABYUNIVERSE, INC. (CIK 0001325118) — Jul 29, 2005
BABYUNIVERSE, INC. (CIK 0001325118)
Date: July 29, 2005 · CIK: 0001325118 · Accession: 0000950144-05-007923
AI Filing Summary & Sentiment
File numbers found in text: 333-124395
Letter
BabyUniverse, Inc.
5601 N.W. 9th Avenue, Suite 104
Fort Lauderdale, Florida 33309
July 29, 2005
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Registration Statement on Form S-1
SEC Registration No. 333-124395 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), BabyUniverse, Inc. (the “Company”) requests that the effectiveness of the Registration Statement referenced above be accelerated to 4:30 p.m. eastern time on Tuesday, August 2, 2005, or as soon as possible thereafter.
As requested, the Company acknowledges that:
•
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 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.
Sincerely,
BabyUniverse, Inc.
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BabyUniverse, Inc.
5601 N.W. 9th Avenue, Suite 104
Fort Lauderdale, Florida 33309
July 29, 2005
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Registration Statement on Form S-1
SEC Registration No. 333-124395 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”),
BabyUniverse, Inc. (the “Company”) requests that the effectiveness of the Registration Statement
referenced above be accelerated to 4:30 p.m. eastern time on Tuesday, August 2, 2005, or as soon as
possible thereafter.
As requested, the Company acknowledges that:
•
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 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.
Sincerely,
BabyUniverse, Inc.
/s/ John C. Textor
John C. Textor
Chief Executive Officer