SEC Company Response from INTELLIGENT PROTECTION MANAGEMENT CORP. (IPM) (CIK 0001355839) (IPM) — Jul 11, 2006
INTELLIGENT PROTECTION MANAGEMENT CORP. (IPM) (CIK 0001355839)
Date: July 11, 2006 · CIK: 0001355839 · Accession: 0001213900-06-000840
AI Filing Summary & Sentiment
File numbers found in text: 333-132401
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CORRESP
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ETWINE HOLDINGS, INC.
366 NORTH BROADWAY
SUITE 41042
JERICHO, NY 11753
(516) 942-2030
July 11, 2006
U.S. Securities & Exchange Commission
Office of Small Business
450 Fifth Street NW
Washington, D.C. 20549
Re:
ETWINE HOLDINGS, INC.
File No. 333-132401
Dear Sir/Madam:
Request is hereby made for the acceleration of the effective date of our Registration Statement on Form SB-2, File No. 333-132401, to 12:00 P.M. on July 13, 2006 or as soon as practicable thereafter.
We are also aware that:
• Should the Commission or the staff, acting pursuant to a delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
• The action of the Commission or the staff, acting pursuant to a 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;
• 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 Untied States.
Very truly yours,
ETWINE HOLDINGS, INC.
/s/ CLIFFORD LERNER
PRESIDENT AND CHIEF
EXECUTIVE OFFICER