SEC Company Response from Natural Grocers by Vitamin Cottage, (NGVC) — Jul 20, 2012
Natural Grocers by Vitamin Cottage, Inc.
Date: July 20, 2012 · CIK: 0001547459 · Accession: 0001104659-12-050102
AI Filing Summary & Sentiment
File numbers found in text: 333-182186
Letter
Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Mara L. Ransom, Legal Branch Chief Re: Natural Grocers by Vitamin Cottage, Inc. Registration Statement on Form S-1 File No. 333-182186
Dear Ms. Ransom:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder, Natural Grocers by Vitamin Cottage, Inc. (the “Company”) hereby requests that the above-captioned Registration Statement on Form S-1 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective on July 24, 2012, at 2:00 p.m., Eastern Standard Time or as soon thereafter as practicable.
In addition, the Company formally acknowledges that:
· Should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement.
· The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement.
· 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.
Please feel free to contact me at (303) 390-3858 or contact our counsel, Lucy Stark, at (303) 295-8493 with any questions or comments you may have.
Very truly yours,
NATURAL GROCERS BY VITAMIN COTTAGE, INC.
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CORRESP 1 filename1.htm 12612 West Alameda Parkway Lakewood, Colorado 80228 July 20, 2012 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Mara L. Ransom, Legal Branch Chief Re: Natural Grocers by Vitamin Cottage, Inc. Registration Statement on Form S-1 File No. 333-182186 Dear Ms. Ransom: Pursuant to Rule 461 under the Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder, Natural Grocers by Vitamin Cottage, Inc. (the “Company”) hereby requests that the above-captioned Registration Statement on Form S-1 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective on July 24, 2012, at 2:00 p.m., Eastern Standard Time or as soon thereafter as practicable. In addition, the Company formally acknowledges that: · Should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement. · The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. · 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. Please feel free to contact me at (303) 390-3858 or contact our counsel, Lucy Stark, at (303) 295-8493 with any questions or comments you may have. Very truly yours, NATURAL GROCERS BY VITAMIN COTTAGE, INC. By: /s/ Sandra Buffa Sandra Buffa Its: Chief Financial Officer cc: M. Lucy Stark, Holland & Hart LLP 2