-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, D5jeLiSJj7dJ46/On51tXP+GjAzDg7I7dvZgOA0+Vf+h8d5JrN0qa7wF9PHaqeE5 7auR8aDPRFRgH7tiYprY8w== 0000000000-05-044104.txt : 20060824 0000000000-05-044104.hdr.sgml : 20060824 20050825134547 ACCESSION NUMBER: 0000000000-05-044104 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050825 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SPACEHAB INC \WA\ CENTRAL INDEX KEY: 0001001907 STANDARD INDUSTRIAL CLASSIFICATION: GUIDED MISSILES & SPACE VEHICLES & PARTS [3760] IRS NUMBER: 911273737 STATE OF INCORPORATION: WA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 12130 HIGHWAY 3 STREET 2: BUILDING 1 CITY: WEBSTER STATE: TX ZIP: 77598 BUSINESS PHONE: 7135585000 MAIL ADDRESS: STREET 1: 12130 HIGHWAY 3 STREET 2: BUILDING 1 CITY: WEBSTER STATE: TX ZIP: 77598 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-05-169529 LETTER 1 filename1.txt August 22, 2005 Via U.S. Mail Michael E. Kearney SPACEHAB, Inc. 12130 State Highway 3, Building 1 Webster, TX 77598 Re: SPACEHAB, Inc. File No. 333-126772 Form S-4/A, filed August 16, 2005 Dear Mr. Kearney: We have reviewed your revised filing and have the following comments. Form S-4 General Forward-Looking Statements, page iii 1. We note the revisions made in response to our prior comment 5. The PSLRA specifically excludes statements, including forward- looking statements, made in connection with tender offers from the safe harbor provided by Section 27A of the Securities Act. See Section 27A(b)(2)(C) of the Securities Act. Your exclusion of "statements relating to the exchange offer and consent solicitation" from the meaning of "forward-looking statements" appears too limited. Revise to clarify that forward-looking statements made in connection with the offer are not within the safe harbor provided by the PSRLA. Material U.S. Federal Income Tax Considerations, page 83 2. The opinion provided by Haynes and Boone LLP indicates that the discussion under this heading is the opinion of counsel. Please revise the discussion accordingly to state that it is the opinion of counsel. Please direct any questions to me at (202) 551-3265. You may also contact me via facsimile at (202) 772-9203. Please send all correspondence to us at the following ZIP code: 20549-3628. Sincerely, Pamela W. Carmody Special Counsel Office of Mergers and Acquisitions cc: Arthur S. Berner, Esq. (via fax (713) 236-5652) ?? ?? ?? ?? Michael E. Kearney SPACEHAB, Inc. August 22, 2005 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----