SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

SEC Company Response from Stone Arcade Acquisition CORP (CIK 0001325281) — Aug 10, 2005

Stone Arcade Acquisition CORP (CIK 0001325281)
Date: Aug. 10, 2005 · CIK: 0001325281 · Accession: 0000950123-05-009750

AI Filing Summary & Sentiment

File numbers found in text: 333-124601

Date
August 10, 2005
Author
CORPORATION
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 August 10, 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 11, 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 <PAGE>

MORGAN JOSEPH & CO. INC. 600 Fifth Avenue, 19th Floor New York, New York 10020

August 10, 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 11, 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

<PAGE>

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

August 10, 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

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

                                 August 10, 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 11, 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
<PAGE>

                            MORGAN JOSEPH & CO. INC.
                          600 Fifth Avenue, 19th Floor
                            New York, New York 10020

                                 August 10, 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 11, 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

<PAGE>

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

                                                        August 10, 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

</TEXT>
</DOCUMENT>