October 12, 2005
U.S. Securities and Exchange Commission
450 Fifth Street NW
Washington, DC 20549
Attn: Ms. Pamela A. Long
| Re: | PokerTek, Inc. (the “Company”) |
Registration Statement on Form S-1
SEC File No. 333-127181
Acceleration Request
Dear Ms. Long:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Representative of the Several Underwriters in this offering hereby joins in the request of the Company that the effectiveness of the above-referenced Registration Statement be accelerated to 4:30 P.M., Washington, DC Time, on Thursday, October 13, 2005, or as soon thereafter as practical.
The following information with respect to the distribution of the Preliminary Prospectus, dated September 13, 2005, is furnished pursuant to Rules 460 and 461 in connection with the foregoing request for acceleration of the effective date of said Registration Statement.
Distributee: | Number of Copies: | |||||
Potential Members of the Underwriting Group | 0 | |||||
Dealers | 320 | |||||
Institutions | 117 | |||||
Statistical & Publicity | 0 | |||||
Individuals | 1684 | |||||
Issuer (the Company) | 50 | |||||
Remain on hand | 3829 | |||||
Very truly yours,
FELTL & COMPANY | ||
| By: | /s/ John C. Feltl | |
| John C. Feltl,Principal | ||
