SEC Company Response from Natural Grocers by Vitamin Cottage, (NGVC) — Jul 12, 2012
Natural Grocers by Vitamin Cottage, Inc.
Date: July 12, 2012 · CIK: 0001547459 · Accession: 0001104659-12-048591
AI Filing Summary & Sentiment
File numbers found in text: 333-182186
Letter
VIA EDGAR 100 F Street, N.E. Washington, DC 20549 Re: Natural Grocers by Vitamin Cottage, Inc. Amendment No. 3 to Registration Statement on Form S-1, filed July 12, 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 Amendment No. 3 to the Company’s above-captioned Registration Statement on Form S-1, marked to indicate the changes effected since our filing of Amendment No. 2 to the Registration Statement on July 5, 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 12, 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. 3 to Registration Statement on Form S-1, filed July 12, 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 Amendment No. 3 to the Company’s above-captioned Registration Statement on Form S-1, marked to indicate the changes effected since our filing of Amendment No. 2 to the Registration Statement on July 5, 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.