SEC Company Response from Andersen Group (ANDG) — Dec 12, 2025
Andersen Group Inc.
Date: Dec. 12, 2025 · CIK: 0002065708 · Accession: 0001193125-25-317523
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290415
Letter
Re: Andersen Group Inc. (the “Registrant”) Registration Statement on Form S-1 (File No. 333-290415) Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between December 8, 2025 and the date hereof, approximately 550 copies of the Preliminary Prospectus, dated December 8, 2025, were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement, as amended. We wish to advise you that the participating underwriters have informed us that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. We hereby join in the request of the Registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time, on Tuesday, December 16, 2025, or as soon thereafter as practicable. [signature page follows]
December 12, 2025 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549
Attention: Rucha Pandit Dietrich King
Very truly yours,
MORGAN STANLEY & CO. LLC
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CORRESP 1 filename1.htm CORRESP December 12, 2025 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Rucha Pandit Dietrich King Re: Andersen Group Inc. (the “Registrant”) Registration Statement on Form S-1 (File No. 333-290415) Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between December 8, 2025 and the date hereof, approximately 550 copies of the Preliminary Prospectus, dated December 8, 2025, were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement, as amended. We wish to advise you that the participating underwriters have informed us that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. We hereby join in the request of the Registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time, on Tuesday, December 16, 2025, or as soon thereafter as practicable. [signature page follows] Very truly yours, MORGAN STANLEY & CO. LLC UBS SECURITIES LLC As representatives of the Underwriters MORGAN STANLEY & CO. LLC By: /s/ John Raines Name: John Raines Title: Vice President UBS SECURITIES LLC By: /s/ Austin Gobbo Name: Austin Gobbo Title: Director By: /s/ Gretchen Richter Name: Gretchen Richter Title: Associate Director [Signature Page to Acceleration Request Letter]