Kramer Levin Naftalis & FrankelLLP
Abbe L. Dienstag
Partner
Phone 212-715-9280
Fax 212-715-8280
adienstag@KRAMERLEVIN.com
July 27, 2012 |
VIA EDGAR AND FEDERAL EXPRESS
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, DC 20549
Attn: Mara Ransom, Assistant Director
Re: | Spectrum Group International, Inc. | |
Amendment No. 5 to Registration Statement on Form S-1 | ||
Filed July 25, 2012 | ||
File No. 333-180214 |
Dear Ms. Lippmann:
The undersigned hereby respectfully requests that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the effective date of the above-referenced registration statement be accelerated so that it will become effective on July 30, 2012 at 4:30 p.m. (E.S.T.), or as soon thereafter as is practicable.
Please do not hesitate to contact me at (212) 715-9280 with any questions or further comments you may have regarding this filing.
Sincerely, | ||
/s/ Abbe L. Dienstag | ||
Abbe L. Dienstag | ||
cc: | Carol Meltzer, Esq. | |
General Counsel and Corporate Secretary | ||
Spectrum Group International, Inc. |
1177 Avenue of the Americas New York NY 10036-2714 Phone 212.715.9100 Fax 212.715.8000
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