SEC Company Response from dELiAs, Inc. (CIK 0001337885) — Dec 12, 2005
dELiAs, Inc. (CIK 0001337885)
Date: Dec. 12, 2005 · CIK: 0001337885 · Accession: 0001193125-05-240648
AI Filing Summary & Sentiment
File numbers found in text: 333-128153
Letter
Securities and Exchange Commission Attention: Mr. John Fieldsend VIA EDGAR AND FACSIMILE (202) 772-9204 Re: dELiA*s, Inc. Registration Statement on Form S-1, File No. 333-128153
Dear Mr. Fieldsend:
dELiA*s, Inc. hereby respectfully requests that the Securities and Exchange Commission take such action as may be necessary and proper in order that the above-referenced Registration Statement may be declared effective at 2:30 p.m. Eastern Standard Time today, December 12, 2005, or as soon thereafter as possible.
Please contact our counsel, Timothy J. Kuester of Katten Muchin Rosenman LLP at (202) 625-3574, fax number (202) 339-8259, if you have any questions regarding this request and with the confirmation of your acceptance of this request.
Very truly yours,
dELiA*s, Inc.
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CORRESP 1 filename1.htm Acceleration Lettter [dELiA*s, Inc. Letterhead] December 12, 2005 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Mr. John Fieldsend VIA EDGAR AND FACSIMILE (202) 772-9204 Re: dELiA*s, Inc. Registration Statement on Form S-1, File No. 333-128153 Dear Mr. Fieldsend: dELiA*s, Inc. hereby respectfully requests that the Securities and Exchange Commission take such action as may be necessary and proper in order that the above-referenced Registration Statement may be declared effective at 2:30 p.m. Eastern Standard Time today, December 12, 2005, or as soon thereafter as possible. Please contact our counsel, Timothy J. Kuester of Katten Muchin Rosenman LLP at (202) 625-3574, fax number (202) 339-8259, if you have any questions regarding this request and with the confirmation of your acceptance of this request. Very truly yours, dELiA*s, Inc. /S/ EDWARD TAFFET Name: Edward Taffet Title: General Counsel cc: The Nasdaq Stock Market