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SEC Company Response from XWELL, Inc. (XWEL) (CIK 0001410428) (XWEL) — Jun 16, 2010

XWELL, Inc. (XWEL) (CIK 0001410428)
Date: June 16, 2010 · CIK: 0001410428 · Accession: 0001193125-10-140517

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File numbers found in text: 333-164575

Date
June 16, 2010
Author
/s/ Jonathan Medved
Form
CORRESP
Company
XWELL, Inc. (XWEL) (CIK 0001410428)

Letter

VIA EDGAR AND FACSIMILE United States Securities and Exchange Commission Attn: John Harrington, Esq. Re: Vringo, Inc. Registration Statement on Form S-1, as amended File No. 333-164575

Dear Sir:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vringo, Inc. (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. on Thursday, June 17, 2010, or as soon as thereafter practicable.

Please note that we acknowledge the following:

•

should the Securities and Exchange Commission (the “Commission”) or the staff (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.

Very truly yours,
/s/ Jonathan Medved

Show Raw Text
CORRESP
1
filename1.htm

SEC Acceleration Letter

 VRINGO, INC.

18 East 16th Street, 7th Floor

New York, New York 10003

            June 16, 2010

 VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

Mail Stop 4720

 Washington, D.C. 20549

 Attn:   John Harrington, Esq.

Re:
Vringo, Inc.

Registration Statement on Form S-1, as amended

File
No. 333-164575

 Dear Sir:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vringo, Inc. (the “Company”) hereby requests acceleration of
effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. on Thursday, June 17, 2010, or as soon as thereafter practicable.

Please note that we acknowledge the following:

•

 should the Securities and Exchange Commission (the “Commission”) or the staff (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.

 Very truly yours,

/s/ Jonathan Medved

Jonathan Medved

Chief Executive Officer