Day, Berry & Howard LLP | |
COUNSELLORS AT LAW | |
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Bonnie J. Roe | January 27, 2006 |
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | Globix Corporation Definitive Proxy Statement |
Ladies and Gentlemen:
On behalf of Globix Corporation (“Globix”), and pursuant to Rule 14a-6(b) of Regulation 14A, we hereby file a definitive proxy statement. The securities underlying stock option grants to be approved by stockholders were issued pursuant to an exemption from registration pursuant to Section 4(2) of the Securities Act of 1933, as amended. Globix will register all the shares to be approved on a Registration Statement on Form S-8.
Should you have any questions or require any additional information in connection with the foregoing, please call me at (212) 829-3605 or my colleague David Tyler at (212) 829-3629.
| Very truly yours, /s/ Bonnie Roe |
Attachment
cc: | Gene M. Bauer, Esq. |
Senior Vice President, General Counsel and Secretary of Globix Corporation
875 Third Avenue | New York, NY 10022 | t 212 829 3600 f 212 829 3601 |
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