SEC Company Response from KONIGSBERG CORP (CIK 0001326780) — Oct 31, 2005

KONIGSBERG CORP (CIK 0001326780)
Date: Oct. 31, 2005 · CIK: 0001326780 · Accession: 0001062993-05-002569

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AI Filing Summary & Sentiment

File numbers found in text: 333-127571

Date

October 28, 2005

Author

President

Form

CORRESP

Company

KONIGSBERG CORP (CIK 0001326780)

Letter

KONIGSBERG CORPORATION October 28, 2005 THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION Division of Corporate Finance Mail Stop 6010 100 F Street, NE Washington, DC 20549 Attention: Zafar Hasan

Re: Konigsberg Corporation (the “Company”)

Dear Mr. Hasan:

Registration Statement on Form SB-2 - 333-127571

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests acceleration of the effective date of its Registration Statement on Form SB-2 to 12:00 p.m. (Eastern Standard Time) on November 1, 2005, or as soon thereafter as is practicable.

In connection with the Company’s request for acceleration of the effective date of its Registration Statement on Form SB-2, the Company acknowledges that:

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you for your assistance. Please call with any questions.

Very truly yours,
KONIGSBERG CORPORATION

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CORRESP
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   Filed by Automated Filing Services Inc. (604) 609-0244 - Konigsberg Corporation - Corresp

KONIGSBERG CORPORATION

October 28, 2005

THE UNITED STATES SECURITIES
AND EXCHANGE
COMMISSION
Division of Corporate Finance
Mail Stop 6010
100 F
Street, NE
Washington, DC 20549

Attention: Zafar Hasan

Dear Mr. Hasan:

    Re:
    Konigsberg Corporation (the “Company”)

    Registration Statement on Form SB-2 -
      333-127571

Pursuant to Rule 461 under the Securities Act of 1933, as
amended, the Company hereby requests acceleration of the effective date of its
Registration Statement on Form SB-2 to 12:00 p.m. (Eastern Standard Time) on
November 1, 2005, or as soon thereafter as is practicable.

In connection with the Company’s request for acceleration of
the effective date of its Registration Statement on Form SB-2, the Company
acknowledges that:

  Should the Commission or the staff, acting pursuant to delegated authority,
    declare the filing effective, it does not foreclose the Commission from taking
    any action with respect to the filing;

  The action of the Commission or the staff, acting pursuant to delegated
    authority, in declaring the filing effective, does not relieve the Company
    from its full responsibility for the adequacy and accuracy of the disclosure
    in the filing; and

  The Company may not assert this action as defense in any proceeding initiated
    by the Commission or any person under the federal securities laws of the United
    States.

Thank you for your assistance. Please call with any
questions.

Very truly yours,

KONIGSBERG CORPORATION

/s/ Susan Downing
Susan Downing
President
and Chief Executive Officer

435 Martin Street, Suite 3220
Blaine, Washington
98230
Telephone: (360) 332-3462

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