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ACCELLENT INC.
100 Fordham Road
Wilmington, Massachusetts 01887
(978) 570-6900
FACSIMILE (978) 657-0878
February 14, 2006
VIA EDGAR
- Re:
- Accellent Inc.
Registration Statement on Form S-4 (File No. 333-130470)
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Mr. Buchmiller:
This letter is in response to the Securities and Exchange Commission Staff's oral comment to please update the above-referenced Registration Statement to include any known information about the financial position or results of operations of the Company during the Company's last completed fiscal year or quarter or for any more recent developments that would be material to investors. The Company respectfully advises the Staff that to its knowledge, the Company is not aware of any material changes to the financial position or results of operations of the Company during the last completed fiscal year or quarter or other recent developments that would be material to an investor since the financial statements included in the Registration Statement. The Company further advises the Staff that the financial results for the year ended December 31, 2005 are not available.
Please do not hesitate to call Joseph Kaufman at 212-455-2948 or Dominique Schulte at 212-455-2279 with any questions you may have.
Very truly yours, | |
/s/ Stewart A. Fisher Stewart A. Fisher Chief Financial Officer, Executive Vice President, Treasurer and Secretary of Accellent Inc. and Chief Financial Officer, Vice President, Treasurer and Secretary of the guarantors identified on Annex A attached hereto |
Annex A
TABLE OF ADDITIONAL REGISTRANT GUARANTORS
Exact Name of Registrant as Specified in its Charter(1) | State or Other Jurisdiction of Incorporation or Organization | I.R.S. Employer Identification Number | Industrial Classification Code Number | |||
---|---|---|---|---|---|---|
Accellent Corp. | Colorado | 91-2054669 | 3841 | |||
American Technical Molding, Inc. | California | 99-0266738 | 3841 | |||
Brimfield Acquisition Corp. | Delaware | 51-0386457 | 3841 | |||
Brimfield Precision, LLC | Delaware | 04-3457459 | 3841 | |||
CE Huntsville Holdings Corp. | Delaware | 54-2181917 | 3841 | |||
Cycam, Inc. | Pennsylvania | 25-1567669 | 3841 | |||
ELX, Inc. | Pennsylvania | 25-1711485 | 3841 | |||
G&D, Inc. d/b/a Star Guide Corporation | Colorado | 84-0718817 | 3841 | |||
Hayden Precision Industries, LLC | Delaware | 16-1564447 | 3841 | |||
Kelco Acquisition, LLC | Delaware | 52-2139676 | 3841 | |||
Machining Technology Group, LLC | Tennessee | 62-1755768 | 3841 | |||
MedSource Technologies, Inc. | Delaware | 52-2094496 | 3841 | |||
MedSource Technologies, LLC | Delaware | 41-1934170 | 3841 | |||
MedSource Technologies, Newton Inc. | Delaware | 41-1990432 | 3841 | |||
MedSource Technologies Pittsburgh, Inc. | Delaware | 04-3710128 | 3841 | |||
MedSource Trenton, Inc. | Delaware | 32-0000036 | 3841 | |||
Micro-Guide, Inc. | California | 95-1866997 | 3841 | |||
National Wire & Stamping, Inc. | Colorado | 84-0485552 | 3841 | |||
Noble-Met, Ltd. | Virginia | 54-1480585 | 3841 | |||
Portlyn, LLC | Delaware | 02-0506852 | 3841 | |||
Spectrum Manufacturing, Inc. | Nevada | 36-2997517 | 3841 | |||
Tenax, LLC | Delaware | 06-1567572 | 3841 | |||
Texcel, Inc. | Massachusetts | 04-2973748 | 3841 | |||
Thermat Acquisition Corp. | Delaware | 52-2235950 | 3841 | |||
UTI Corporation | Pennsylvania | 23-1721795 | 3841 | |||
UTI Holding Company | Delaware | 51-0407158 | 3841 | |||
Venusa, Ltd. | New York | 13-3029017 | 3841 |
- (1)
- The address and telephone number of each co-registrant's principal executive offices is 100 Fordham Road, Wilmington, Massachusetts 01887, (978) 570-6900.
TABLE OF ADDITIONAL REGISTRANT GUARANTORS