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SEC Company Response from Luvu Brands, Inc. (LUVU) (CIK 0001374567) (LUVU) — Jun 29, 2007

Luvu Brands, Inc. (LUVU) (CIK 0001374567)
Date: June 29, 2007 · CIK: 0001374567 · Accession: 0001173375-07-000099

AI Filing Summary & Sentiment

File numbers found in text: 333-141022

Date
June 29, 2007
Author
/s/ Diane J. Harrison
Form
CORRESP
Company
Luvu Brands, Inc. (LUVU) (CIK 0001374567)

Letter

Division of Corporation Finance Re: Wes Consulting, Inc. Request for Accelerated Effectiveness File No. 333-141022

Dear Ms. Wolff:

On behalf of Wes Consulting, Inc. (the “Company”), I hereby request effectiveness of the Company’s SB-2 Registration Statement, Amendment 3.

By requesting accelerated effectiveness, the Company is acknowledging its awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the Registration Statement and the following:

·

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;

·

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

·

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 laws of the United States.

We are requesting an effective date and time of July 5, 2007 at 9:00 a.m. This date and time have been selected to allow adequate time for review of this request by the Securities and Exchange Commission.

Should you have any questions please do not hesitate to call me at (941) 723-7564.

Sincerely,
/s/ Diane J. Harrison

Show Raw Text
CORRESP
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filename1.htm

Request for Effect

HARRISON LAW, P.A.

Diane J. Harrison

Bar Admissions:  Florida and Nevada

6860 Gulfport Blvd. S. No. 162

South Pasadena, Florida 33707

Phone:  (941) 723-7564

Fax:  (941) 531-4935

HarrisonDJEsq@tampabay.rr.com

June 29, 2007

Ms. Elaine Wolff, Branch Chief

Division of Corporation Finance

U.S. Securities and Exchange Commission

Mail Stop 4561

100 F Street, NE

Washington D.C., 20549

Re:

Wes Consulting, Inc.

Request for Accelerated Effectiveness

File No. 333-141022

Dear Ms. Wolff:

On behalf of Wes Consulting, Inc. (the “Company”), I hereby request effectiveness of the Company’s SB-2 Registration Statement, Amendment 3.

By requesting accelerated effectiveness, the Company is acknowledging its awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the Registration Statement and the following:

·

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;

·

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

·

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 laws of the United States.

We are requesting an effective date and time of July 5, 2007 at 9:00 a.m. This date and time have been selected to allow adequate time for review of this request by the Securities and Exchange Commission.

Should you have any questions please do not hesitate to call me at (941) 723-7564.

Sincerely,

/s/ Diane J. Harrison

Diane J. Harrison, Esq.