LIQUIDITY SERVICES, INC.
1920 L Street, N.W.
6th Floor
Washington, D.C. 20036
February 17, 2006
By EDGAR and Facsimile (202/772-9209)
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Michael McTiernan
Dear Sir or Madam:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the Company hereby requests that the Securities and Exchange Commission (the "Commission") take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective at 4:15 p.m. E.S.T. on February 22, 2006 or as soon thereafter as possible.
In making this request, we acknowledge that:
Very truly yours, |
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LIQUIDITY SERVICES, INC. |
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/s/ James E. Williams James E. Williams Vice President, General Counsel and Secretary |
VIA TELECOPIER AND EDGAR
February 17, 2006
Securities
and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between Thursday, February 2, 2006 and the date hereof 4,000 copies of the Preliminary Prospectus dated February 2, 2006 were distributed as shown in Exhibit A.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
We hereby join in the request of the registrant that the effective date of the above-captioned Registration Statement, as amended, be accelerated so that the Registration Statement will become effective at 4:15 p.m. on Wednesday, February 22, 2006 or as soon thereafter as practicable.
Very truly yours,
FRIEDMAN,
BILLINGS, RAMSEY & CO., INC.
RBC CAPITAL MAREKTS CORPORATION
As Representatives to the several Underwriters.
By: |
/s/ JAMES R. KLEEBLATT Name: James R. Kleeblatt Title: Senior Managing Director |
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By: |
/s/ PETER RITTMASTER Name: Peter Rittmaster Title: Managing Director |
Number and Nature of recipients: |
Number of copies of Preliminary Prospectus delivered: |
|
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0 Prospective Underwriters | 0 | |||
2,473 Institutional Investors | 2,480 | |||
1,520 Individuals | 1,520 | |||
4,000 | Total |