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SEC Company Response from IGC Pharma, Inc. (IGC) (CIK 0001326205) (IGC) — Feb 3, 2010

IGC Pharma, Inc. (IGC) (CIK 0001326205)
Date: Feb. 3, 2010 · CIK: 0001326205 · Accession: 0001185185-10-000080

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File numbers found in text: 333-124942

Date
Feb. 3, 2010
Author
SEYFARTH
Form
CORRESP
Company
IGC Pharma, Inc. (IGC) (CIK 0001326205)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance India Globalization Capital, Inc. Post-effective Amendment 5 on Form S-3 to Registration Statement on Form S-1 Filed January 28, 2010 File No. 333-124942

Dear Mr. Kelly:

This letter responds to the request you made in our telephone conversation of February 1, 2010 for India Globalization Capital, Inc.(the “Company”) to file a new post-effective amendment to the above-referenced filing to provide a marked copy of the amendment showing changes from Post-Effective Amendment No. 4 as such a marked copy was inadvertently omitted from the filing of Post-Effective Amendment No. 5. Concurrent with this letter, we have filed Post-Effective Amendment No. 6 to the Registration Statement (the “Amendment”). Included in the filing of the Amendment is a marked copy of the Amendment showing cumulative changes from Post-Effective Amendment No. 4.

The Company appreciates the Staff’s comments with respect to the Registration Statement and would like to provide any assistance necessary for the Staff to expedite the review process. Comments or questions regarding this letter may be directed to the undersigned at (202) 828-3568 or by fax to (202) 641-9268 or to Mark Katzoff of our office at (617) 946-4887 or by fax to (617) 790-5356.

Very
truly yours,
SEYFARTH
SHAW LLP

Show Raw Text
CORRESP
1
filename1.htm

    indiaglobal-corresp_20210.htm

        975 F
Street, N.W.

        Washington,
DC 20004

        (202)
463-2400

        fax (202)
828-5393

        www.seyfarth.com

      (202) 828-3568

    sjutkowitz@seyfarth.com

    (202)
641-9268

    February
3, 2010

    VIA
EDGAR

    Edward M.
Kelly, Esq.

    Senior
Counsel

    United
States Securities and Exchange Commission

    Division
of Corporation Finance

    Mail Stop
3561

    100 F
Street NE

    Washington,
DC  20549

              Re:

              India
      Globalization Capital, Inc.

              Post-effective
      Amendment 5 on Form S-3 to Registration Statement on Form
    S-1

    Filed January 28, 2010

    File No. 333-124942

    Dear Mr.
Kelly:

    This
letter responds to the request you made in our telephone conversation of
February 1, 2010 for India Globalization Capital, Inc.(the “Company”) to file a
new post-effective amendment to the above-referenced filing to provide a marked
copy of the amendment showing changes from Post-Effective Amendment No. 4 as
such a marked copy was inadvertently omitted from the filing of Post-Effective
Amendment No. 5.  Concurrent with this letter, we have filed
Post-Effective Amendment No. 6 to the Registration Statement (the
“Amendment”).  Included in the filing of the Amendment is a marked
copy of the Amendment showing cumulative changes from Post-Effective Amendment
No. 4.

    The
Company appreciates the Staff’s comments with respect to the Registration
Statement and would like to provide any assistance necessary for the Staff to
expedite the review process.  Comments or questions regarding this
letter may be directed to the undersigned at (202) 828-3568 or by fax to (202)
641-9268 or to Mark Katzoff of our office at (617) 946-4887 or by fax to (617)
790-5356.

    Very
truly yours,

    SEYFARTH
SHAW LLP

    /s/
Stanley S. Jutkowitz

    Stanley
S. Jutkowitz

    MAK:alb

    cc:           Ram
Makunda

    Mark A. Katzoff, Esq.