SEC Company Response from dELiAs, Inc. (CIK 0001337885) — Dec 13, 2005
dELiAs, Inc. (CIK 0001337885)
Date: Dec. 13, 2005 · CIK: 0001337885 · Accession: 0001193125-05-241773
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 5:15 p.m. Eastern Standard Time today, December 13, 2005, or as soon thereafter as possible.
The Company hereby acknowledges that:
(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 declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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 Request [dELiA*s, Inc. Letterhead] December 13, 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 5:15 p.m. Eastern Standard Time today, December 13, 2005, or as soon thereafter as possible. The Company hereby acknowledges that: (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 declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. 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