SEC Company Response from POTLATCHDELTIC CORP (PCH) (CIK 0001338749) — Dec 29, 2005
POTLATCHDELTIC CORP (PCH) (CIK 0001338749)
Date: Dec. 29, 2005 · CIK: 0001338749 · Accession: 0001193125-05-250399
AI Filing Summary & Sentiment
File numbers found in text: 333-128403
Show Raw Text
CORRESP 1 filename1.htm Acceleration Request Potlatch Holdings, Inc. 601 West Riverside Avenue, Suite 1100 Spokane, WA 99201 December 29, 2005 VIA EDGAR AND FACSIMILE Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Mail Stop 4561 Attention: Ms. Jennifer Gowetski, Attorney-Advisor Re: Potlatch Holdings, Inc. Registration Statement - Form S-4 (File No. 333-128403) Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Potlatch Holdings, Inc. (the “Registrant”) hereby requests that the Commission take appropriate action to cause the above-referenced Registration Statement on Form S-4 (the “Registration Statement”), relating to the registration of 48,220,028 shares of the Registrant’s Common Stock, to become effective at 2:00 p.m. (Eastern Standard Time) on December 30, 2005, or as soon thereafter as possible. In connection with the foregoing request, the Registrant acknowledges each of the following: (a) should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (c) the Registrant may not assert staff comments and the declaration of the Registration Statement as effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. POTLATCH HOLDINGS, INC. By: /s/ Malcolm A. Ryerse Malcolm A. Ryerse, Corporate Secretary