EARLYBIRDCAPITAL, INC. 275 MADISON AVENUE, SUITE 1203 NEW YORK, NEW YORK 10016 June 30, 2005 VIA EDGAR AND TELECOPY - ---------------------- Mr. John D. Reynolds United States Securities and Exchange Commission Mail Stop 3561, 450 Fifth Street, N.W. Washington, D.C. 20549 RE: COURTSIDE ACQUISITION CORP. (THE "COMPANY") REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED APRIL 27, 2005 (FILE NO. 333-124380) (THE "REGISTRATION STATEMENT") ---------------------------------------------------- Ladies and Gentlemen: In accordance with the provisions of Rule 460 under the Securities Act of 1933, the undersigned, as representative of the underwriters of the proposed offering of securities of Courtside Acquisition Corp., hereby advises that copies of the Preliminary Prospectus, dated May 27, 2005, were distributed on or about May 27, 2005, as follows: 113 to individual investors; 4,665 to NASD members (which included 19 prospective underwriters and selected dealers); and 697 to institutions. The undersigned has been informed by the participating dealers that, in accordance with Rule 15c2-8 under the Securities Exchange Act of 1934, copies of the Preliminary Prospectus, dated May 27, 2005, have been distributed to all persons to whom it is expected that confirmations of sale will be sent; and we have likewise so distributed copies to all customers of ours. We have adequate equity to underwrite a "firm commitment" offering. Very truly yours, EARLYBIRDCAPITAL, INC. By: /s/ Steven Levine ----------------- Steven Levine Managing Director EARLYBIRDCAPITAL, INC. 275 MADISON AVENUE, SUITE 1203 NEW YORK, NEW YORK 10016 June 30, 2005 VIA EDGAR AND TELECOPY - 202-942-9516 - ------------------------------------- Mr. John Reynolds Unites States Securities and Exchange Commission Mail Stop 3561, 450 Fifth Street, N.W. Washington, D.C. 20549-0405 RE: COURTSIDE ACQUISITION CORP. (THE "COMPANY") REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED APRIL 27, 2005 (FILE NO. 333-124380) (THE "REGISTRATION STATEMENT") ----------------------------------------------------- Dear Mr. Reynolds: In connection with the Registration Statement on Form S-1 of Courtside Acquisition Corp., the undersigned, which is acting as the representative of the underwriters of the offering, hereby requests acceleration of the effective date and time of the Registration Statement to 2:00 P.M., Thursday, June 30, 2005 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933. Very truly yours, EARLYBIRDCAPITAL, INC. By: /s/ Steven Levine ----------------- Steven Levine Managing Director COURTSIDE ACQUISITION CORP. 1700 BROADWAY, 17TH FLOOR NEW YORK, NEW YORK 10019 June 30, 2005 VIA EDGAR AND TELECOPY (202) 942-9516 - ------------------------------------- Mr. John D. Reynolds United States Securities and Exchange Commission Mail Stop 3561, 450 Fifth Street, N.W. Washington, D.C. 20549 RE: COURTSIDE ACQUISITION CORP. (THE "COMPANY") REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED APRIL 27, 2005 (FILE NO. 333-124380) (THE "REGISTRATION STATEMENT") ----------------------------------------------------- Dear Mr. Reynolds: The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 2:00 P.M., Thursday, June 30, 2005, or as soon thereafter as practicable. In connection with the Company's request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following: (1) Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) 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 law of the United States. Very truly yours, COURTSIDE ACQUISITION CORP. By: /s/ Gregg H. Mayer ------------------ Gregg H. Mayer Vice President, Controller and Secretary
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CORRESP Filing
American Community Newspapers (ACNI) Inactive CORRESPCorrespondence with SEC
Filed: 30 Jun 05, 12:00am