SEC Company Response from Coconut Palm Acquisition Corp. (CIK 0001327012) — Sep 6, 2005
Coconut Palm Acquisition Corp. (CIK 0001327012)
Date: Sept. 6, 2005 · CIK: 0001327012 · Accession: 0000930413-05-006456
AI Filing Summary & Sentiment
File numbers found in text: 333-125105
Letter
VIA EDGAR AND TELECOPY Mr. John D. Reynolds United States Securities and Exchange Commission Mail Stop 3561, 100 F Street, N.E. Washington, D.C. 20549-0405 COCONUT PALM ACQUISITION CORP. 595 SOUTH FEDERAL HIGHWAY SUITE 600 BOCA RATON, FLORIDA 33432 September 6, 2005 VIA EDGAR AND TELECOPY (202) 772-9206 Mr. John D. Reynolds United States Securities and Exchange Commission Mail Stop 3561, 100 F Street, N.E. Washington, D.C. 20549 RE: COCONUT PALM ACQUISITION CORP. (THE "COMPANY") REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MAY 20, 2005 (FILE NO. 333-125105) ( THE "REGISTRATION STATEMENT")
RE: COCONUT PALM ACQUISITION CORPORATION (THE "COMPANY") REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MAY 20, 2005 (FILE NO. 333-125105) ( 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 11:00:A.M., Thursday, September 8, 2005, or as soon thereafter as practicable.
In connection with the Company's request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following:
(1) 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;
(2) 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
(3) The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Very truly yours,
COCONUT PALM ACQUISITION CORP.
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MORGAN JOSEPH & CO. INC.
600 FIFTH AVENUE
19TH FLOOR
NEW YORK, NEW YORK 10020
EARLYBIRDCAPITAL, INC.
275 MADISON AVENUE, SUITE 1203
NEW YORK, NEW YORK 10016
September 6, 2005
VIA EDGAR AND TELECOPY
Mr. John D. Reynolds
United States Securities and
Exchange Commission
Mail Stop 3561, 100 F Street, N.E.
Washington, D.C. 20549-0405
RE: COCONUT PALM ACQUISITION CORPORATION (THE "COMPANY")
REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MAY 20, 2005
(FILE NO. 333-125105) ( THE "REGISTRATION STATEMENT")
Ladies and Gentlemen:
As Representatives of the underwriters of the proposed public offering
of the Company, we hereby join the Company's request for acceleration of the
above referenced Registration Statement, requesting effectiveness for 11:00 a.m.
(EST) on September 8, 2005, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the
Securities Act of 1933, we wish to advise you that we have effected the
following distribution of the Company's Preliminary Prospectus dated July 6,
2005, through the date hereof:
PRELIMINARY PROSPECTUS DATED JULY 6, 2005:
3500 copies to prospective Underwriters, institutional investors,
dealers and others.
The undersigned advise that they have complied and will continue to
comply with Rule 15c2-8 under the Securities Exchange Act of 1934.
Very truly yours,
MORGAN JOSEPH & CO. INC.
By: /s/ Mike Powell
-------------------
EARLYBIRDCAPITAL, INC.
By: /s/ Steven Levine
---------------------
<PAGE>
COCONUT PALM ACQUISITION CORP.
595 SOUTH FEDERAL HIGHWAY
SUITE 600
BOCA RATON, FLORIDA 33432
September 6, 2005
VIA EDGAR AND TELECOPY (202) 772-9206
Mr. John D. Reynolds
United States Securities and
Exchange Commission
Mail Stop 3561, 100 F Street, N.E.
Washington, D.C. 20549
RE: COCONUT PALM ACQUISITION CORP. (THE "COMPANY")
REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MAY 20, 2005
(FILE NO. 333-125105) ( 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 11:00:A.M., Thursday, September 8, 2005, or as soon thereafter as
practicable.
In connection with the Company's request for acceleration of
effectiveness of the above-referenced Registration Statement, the Company
acknowledges the following:
(1) 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;
(2) 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
(3) The Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities law of the United States.
Very truly yours,
COCONUT PALM ACQUISITION CORP.
By: /s/ Richard C. Rochon
-------------------------
Richard C. Rochon
Chief Executive Officer
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