SEC Company Response from Natural Grocers by Vitamin Cottage, (NGVC) — Jun 19, 2012
Natural Grocers by Vitamin Cottage, Inc.
Date: June 19, 2012 · CIK: 0001547459 · Accession: 0001104659-12-044433
AI Filing Summary & Sentiment
File numbers found in text: 333-182186
Letter
VIA EDGAR Re: Natural Grocers by Vitamin Cottage, Inc. Registration Statement on Form S-1 filed June 18, 2012 File No. 333-182186
Dear Ms. Ransom:
On behalf of our client, Natural Grocers by Vitamin Cottage, Inc., a Delaware corporation (the “Company”), pursuant to Rule 472 I am submitting as correspondence a copy of the Company’s above—captioned Registration Statement on Form S-1, marked to indicate the changes effected since our Confidential Submission No. 2, which was confidentially submitted to the Securities and Exchange Commission on May 31, 2012 (CIK No. 1547459). Please contact me with any questions or comments you may have regarding this correspondence.
Respectfully,
/s/ Lucy Schlauch Stark
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CORRESP 1 filename1.htm Lucy Schlauch Stark Phone 303-295-8493 Fax 303-291-9145 MLStark@hollandhart.com June 19, 2012 VIA EDGAR Mara L. Ransom Assistant Director U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: Natural Grocers by Vitamin Cottage, Inc. Registration Statement on Form S-1 filed June 18, 2012 File No. 333-182186 Dear Ms. Ransom: On behalf of our client, Natural Grocers by Vitamin Cottage, Inc., a Delaware corporation (the “Company”), pursuant to Rule 472 I am submitting as correspondence a copy of the Company’s above—captioned Registration Statement on Form S-1, marked to indicate the changes effected since our Confidential Submission No. 2, which was confidentially submitted to the Securities and Exchange Commission on May 31, 2012 (CIK No. 1547459). Please contact me with any questions or comments you may have regarding this correspondence. Respectfully, /s/ Lucy Schlauch Stark Lucy Schlauch Stark Holland & Hart LLP Attachment cc: Kemper Isely, Natural Grocers by Vitamin Cottage, Inc. Sandra Buffa, Natural Grocers by Vitamin Cottage, Inc. Keith Townsend, King & Spalding LLP Scott Berdan, Holland & Hart LLP Holland & Hart LLP Attorneys at Law Phone (303)295-8000 Fax (303)295-8261 www.hollandhart.com 555 17th Street Suite 3200 Denver, CO 80202-3979 Mailing Address Post Office Box 8749 Denver, CO 80201-8749 Aspen Billings Boise Boulder Carson City Cheyenne Colorado Springs Denver Denver Tech Center Jackson Hole Las Vegas Reno Salt Lake City Santa Fe Washington, D.C.