SEC Company Response from Stone Arcade Acquisition CORP (CIK 0001325281) — Jul 26, 2005

Stone Arcade Acquisition CORP (CIK 0001325281)
Date: July 26, 2005 · CIK: 0001325281 · Accession: 0000950123-05-008925

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AI Filing Summary & Sentiment

File numbers found in text: 333-124601

Date

July 26, 2005

Author

Title: President

Form

CORRESP

Company

Stone Arcade Acquisition CORP (CIK 0001325281)

Letter

STONE ARCADE ACQUISITION CORPORATION c/o Stone-Kaplan Investments, LLC One Northfield Plaza, Suite 480 Northfield, IL 60093 July 26, 2005 VIA TELECOPY (202) 942-9516 --------------------------- Mr. John D. Reynolds United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-3651

RE: Stone Arcade Acquisition Corporation (the "Company") Registration Statement on Form S-1 (File No. 333-124601) (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 4:00 p.m., on Thursday, July 28, 2005, or as soon thereafter as practicable.

Very truly yours,
STONE ARCADE ACQUISITION CORPORATION

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>

                      STONE ARCADE ACQUISITION CORPORATION
                       c/o Stone-Kaplan Investments, LLC
                        One Northfield Plaza, Suite 480
                              Northfield, IL 60093

                                 July 26, 2005

VIA TELECOPY (202) 942-9516
---------------------------
Mr. John D. Reynolds
United States Securities and
Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3651

RE:             Stone Arcade Acquisition Corporation (the "Company")
                Registration Statement on Form S-1
                (File No. 333-124601) (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 4:00 p.m., on Thursday, July 28, 2005, or as soon thereafter as
practicable.

                                     Very truly yours,

                                     STONE ARCADE ACQUISITION CORPORATION

                                     By:   /s/ Matthew Kaplan
                                          --------------------------------------
                                          Name:  Matthew Kaplan
                                          Title: President
</TEXT>
</DOCUMENT>

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