SEC Company Response from AYTU BIOPHARMA, INC (AYTU) (CIK 0001385818) (AYTU) — May 3, 2007
AYTU BIOPHARMA, INC (AYTU) (CIK 0001385818)
Date: May 3, 2007 · CIK: 0001385818 · Accession: 0001079974-07-000282
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-139933
Letter
Letter Request for Acceleration
Rosewind Corporation
WCR 18 E
Loveland, CO 80537
970-635-0346
May 3,
U.S. Securities and
Exchange Commission
F Street, N. E.
Washington, D.C. 20549
Re: Rosewind Corporation
Form SB-2 Registration Statement
File No. 333-139933
Ladies and Gentlemen;
At this time, on behalf of the Company, we hereby request acceleration of the effective date of the Registration Statement pursuant to Rule 461 to May 4, 2007 at 3 PM, Washington, D.C. local time, or as soon as practicable thereafter. In connection with this request, we represent 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 confirm that we are aware of our responsibilities under the Securities Act and the Securities Exchange Act as they relate to the public offering of securities specified in the Registration Statement. Further, we understand that request for acceleration is a confirmation of the fact that we are aware of our responsibilities under the federal securities laws. If you have any additional questions, do not hesitate to contact me, James Wiegand at (970)635-0346. For accounting comments, please contact Rachel Boulds, HJ & Associates at 801-328-4408.
Rosewind Corporation
/s/ James Wiegand
James Wiegand, President
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CORRESP
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filename1.htm
Letter Request for Acceleration
Rosewind
Corporation
16200
WCR 18 E
Loveland,
CO 80537
970-635-0346
May
3,
2007
U.S.
Securities and
Exchange
Commission
100
F
Street, N. E.
Washington,
D.C. 20549
Re: Rosewind
Corporation
Form
SB-2
Registration Statement
File
No.
333-139933
Ladies
and Gentlemen;
At
this
time, on behalf of the Company, we hereby request acceleration of the effective
date of the Registration Statement pursuant to Rule 461 to May 4, 2007 at 3
PM,
Washington, D.C. local time, or as soon as practicable thereafter. In connection
with this request, we represent 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
confirm that we are aware of our responsibilities under the Securities Act
and
the Securities Exchange Act as they relate to the public offering of securities
specified in the Registration Statement. Further, we understand that request
for
acceleration is a confirmation of the fact that we are aware of our
responsibilities under the federal securities laws. If you have any additional
questions, do not hesitate to contact me, James Wiegand at (970)635-0346. For
accounting comments, please contact Rachel Boulds, HJ & Associates at
801-328-4408.
Rosewind
Corporation
/s/
James Wiegand
James
Wiegand, President