HCFP/BRENNER SECURITIES LLC
888 Seventh Avenue, 17th Floor
New York, New York 10106
January 31, 2006
VIA EDGAR AND TELECOPY
Mr. Donald C. Hunt
Securities and Exchange Commission
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549
Re: | American Telecom Services, Inc. (the “Company”) Registration Statement on Form S-1 originally filed November 1, 2005 (File No. 333-120361) (the “Registration Statement”) |
Dear Mr. Hunt:
In connection with the Registration Statement on Form S-1 of American Telecom Services, Inc., 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 10:30 a.m., Wednesday, February 1, 2006 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended.
Very truly yours, | ||
HCFP/BRENNER SECURITIES LLC | ||
By: | /s/ Avi Lipsker | |
Avi Lipsker, Managing Director |