SEC Company Response from Natural Grocers by Vitamin Cottage, (NGVC) — Jul 5, 2012
Natural Grocers by Vitamin Cottage, Inc.
Date: July 5, 2012 · CIK: 0001547459 · Accession: 0001104659-12-047663
AI Filing Summary & Sentiment
File numbers found in text: 333-182186
Letter
VIA EDGAR Washington, DC 20549 Re: Natural Grocers by Vitamin Cottage, Inc. Amendment No. 2 to Registration Statement on Form S-1 filed July 5, 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 Amendment to Registration Statement, marked to indicate the changes effected since the initial filing of the Registration Statement on June 18, 2012. 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 July 5, 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. Amendment No. 2 to Registration Statement on Form S-1 filed July 5, 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 Amendment to Registration Statement, marked to indicate the changes effected since the initial filing of the Registration Statement on June 18, 2012. 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.