SEC Company Response from Stone Arcade Acquisition CORP (CIK 0001325281) — Aug 2, 2005
Stone Arcade Acquisition CORP (CIK 0001325281)
Date: Aug. 2, 2005 · CIK: 0001325281 · Accession: 0000950123-05-009276
AI Filing Summary & Sentiment
File numbers found in text: 333-124601
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STONE ARCADE ACQUISITION CORPORATION
c/o Stone-Kaplan Investments, LLC
One Northfield Plaza, Suite 480
Northfield, IL 60093
August 2, 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, August 4, 2005, or as soon thereafter as
practicable.
Very truly yours,
STONE ARCADE ACQUISITION CORPORATION
By: /s/ Roger W. Stone
--------------------------------------
Name: Roger W. Stone
Title: Chairman and Chief Executive
Officer
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MORGAN JOSEPH & CO. INC.
600 Fifth Avenue, 19th Floor
New York, New York 10020
August 2, 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:
In connection with the Registration Statement on Form S-1 of Stone Arcade
Acquisition Corporation, the undersigned, which is acting as one of the
underwriters of the offering, hereby requests acce1eration of the effective date
and time of the Registration Statement to 4:00 p.m. on Thursday, August 4, 2005
or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act
of 1933, as amended.
Very truly yours,
MORGAN JOSEPH & CO. INC.
By: /s/ Mary Lou Malanoski
------------------------------------
Name: Mary Lou Malanoski
Title: Managing Director
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STONE ARCADE ACQUISITION CORPORATION
c/o Stone-Kaplan Investments, LLC
One Northfield Plaza, Suite 480
Northfield, IL 60093
August 2, 2005
John Reynolds, Assistant Director
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Stone Arcade Acquisition Corporation (the "Company")
Registration Statement on Form S-1
(File No. 333-124601) (the "Registration Statement")
----------------------------------------------------
Dear Mr. Reynolds:
In connection with the Company's request for acceleration of the
Registration Statement, the Company hereby acknowledges that:
o Should the Securities and Exchange Commission (the "Commission") or
the Staff, acting pursuant to delegated authority, declare the
Registration Statement effective, the Commission is not foreclosed from
taking any action with respect to the Registration Statement;
o The action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does not
relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the Registration Statement; and
o The Company may not assert the actions of the Commission referred to
above as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.
Very truly yours,
STONE ARCADE ACQUISITION
CORPORATION
By: /s/ Roger W. Stone
-------------------------
Name: Roger W. Stone
Title: Chairman and Chief Executive
Officer
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