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
AI Filing Summary & Sentiment
File numbers found in text: 333-124942
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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.