SEC Company Response from Boulder Specialty Brands, Inc. (CIK 0001331301) — Dec 9, 2005
Boulder Specialty Brands, Inc. (CIK 0001331301)
Date: Dec. 9, 2005 · CIK: 0001331301 · Accession: 0000903423-05-000971
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File numbers found in text: 333-126364
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CORRESP
1
filename1.htm
December 12, 2005
Securities and Exchange Commission
450 Fifth St., N.W.
Washington, D.C. 20549
Attention: Duc Dang
RE:
Boulder Specialty Brands, Inc.
Registration Statement on Form S-1
File No. 333-126364
Dear Mr. Dang:
In connection with the proposed offering of the above-captioned securities, we wish to advise you that we, as a representative of the underwriter(s), hereby join with Boulder Specialty Brands, Inc. request that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on December 14, 2005 at 2:00 p.m. Eastern Standard Time, or as soon as practicable thereafter.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:
(i)
Date of preliminary prospectus: November 7, 2005.
(ii)
Dates of distribution: November 7, 2005 – December 8, 2005
(iii)
Number of prospective underwriters to whom the preliminary prospectus was furnished: 2
(iv)
Number of prospectuses so distributed: approximately 5,250
(v)
Compliance with Rule 15c2-8 under the Securities Exchange Act of 1934: Included in Master Agreement Among Underwriters of Salomon Smith Barney Inc. (now known as Citigroup Global Markets Inc.).
Very truly yours,
Citigroup Global Markets Inc.
/s/ John C. Cocchiarella
John C. Cocchiarella
Vice President and Associate General Counsel