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| direct dial number: | | Kathleen L. Cerveny |
| (202) 466-9151 | | KCERVENY@DILWORTHLAW.COM |
May 31, 2006
Securities and Exchange Commission
Mail Stop 3561
100 F Street, N.E.
Washington, DC 20549
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Re: | | Community Bankers Acquisition Corp. |
| | | Registration Statement on Form S-1 |
| | | Amendment No. 8 Filed on May 23, 2006 |
| | | File No. 333-124240 |
Ladies and Gentlemen:
On behalf of Community Bankers Acquisition Corp., a Delaware corporation, we hereby submit to the Securities and Exchange Commission via EDGAR in accordance with the Staff’s request the attached No Objections letter issued by the NASD on August 10, 2005 in connection with the above captioned offering.
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| | Yours very truly,
| |
| | /s/ Kathleen L. Cerveny | |
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Enclosure
| | | |
| cc: | | Gary A. Simanson |
| | | Phillip J. Kushner, Esq. |
| | | | | |
| COBRA | | Community Bankers Acquisition Corp. File ID: 2005-0426-007 | | NASD |
| | |
IBS Holding Corporation 7,500,000 Units | | |
SEC or Other Reviewing Authority Filing Date:April 22, 2005
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Type of Notification:No Objections | | Date of Notice:August 10, 2005 |
NASD Clearance Date:August 09, 2005
Department Telephone Number: 240-386-4623
First Reviewer:D’Mara Jefferies
Second Reviewer:Minh Le
| Participating Member(s): |
| • | | IBS Holding Corporation |
| | | |
Distribution Method:Firm Commitment | | Offering Class:Corporate Equity |
| | | SEC #:333-124240 |
Offering Type:2720 | | CIK #: 0001323648 |
Attention:Phillip Kushner | | Firm Name:Greenberg Traurig |
Documents Reviewed:
SEC Filed Documents:
| | | | | | | |
| Filing Date | | Document Name | | Amendment Number |
| • 8/1/2005 | | Pre-Effective Amendment with Exhibits | | 2 | |
| • 6/13/2005 | | Pre-Effective Amendment with Exhibits | | 1 | |
Non SEC Filed Documents:
| | | | | | | |
| Filing Date | | Document Name | | Amendment Number |
| • 6/28/2005 | | Letter of Intent.pdf | | |
This will confirm that on August 09, 2005, acting in reliance upon the information contained in the above documents, the Department decided to raise no objections with respect to the fairness and reasonableness of the underwriting terms and arrangements as proposed in such documents.
You should note that the Department also requires any amendments to the above documents, including a specific notification as to any change(s) in the public offering price and/or number of shares prior to or at the time of pricing and a copy of the final prospectus to be filed on a timely basis for review. If such amendments or prospectus indicate a modification of the terms and arrangements of the proposed offering, further review may result in a change in the Department’s determination.
This is an advisory opinion of the Department’s staff based on the information as presented to the NASD in connection with this offering. This opinion should not be deemed a precedent with respect to the fairness and reasonableness of the terms and arrangements of any other offering. This opinion relates solely to the NASD rules governing underwriting terms and arrangements and does not purport to express any determination of compliance with other NASD statutory or regulatory requirements.
