-----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, FnL5alwrzD/lt70zd/JmZ5h5HFrvfjUHBOXmaMnmqaYFvbgTvnBTPexWmByCVNYU upZRJuz8UUUwm3l0OSANwQ== 0001193125-05-105887.txt : 20060524 0001193125-05-105887.hdr.sgml : 20060524 20050512210702 ACCESSION NUMBER: 0001193125-05-105887 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050512 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ORION ACQUISITION CORP II CENTRAL INDEX KEY: 0001011835 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 133863260 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 501 SECOND STREET STREET 2: SUITE 211 CITY: SAN FRANCISCO STATE: CA ZIP: 94107 BUSINESS PHONE: 415-543-3470 MAIL ADDRESS: STREET 1: 501 SECOND STREET STREET 2: SUITE 211 CITY: SAN FRANCISCO STATE: CA ZIP: 94107 FORMER COMPANY: FORMER CONFORMED NAME: ORION ACQUISITION CORP II DATE OF NAME CHANGE: 19960408 CORRESP 1 filename1.htm Acceleration Letter

Orion Acquisition Corp. II

501 Second Street, Suite 211

San Francisco, California 94107

May 12, 2005

 

VIA EDGAR TRANSMISSION & HAND DELIVERY

 

Mr. John Reynolds

Assistant Director, Office of Emerging Growth Companies

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Mail Stop: 0511

 

Re:   

Registration Statement on Form SB-2

        (Registration No. 333-122431), as amended,

        of Orion Acquisition Corp. II

 

Ladies and Gentlemen:

 

Reference is made to that letter of even date herewith from Orion Acquisition Corp. II, a Delaware corporation (the “Company”), to the staff of the Securities and Exchange Commission (the “Commission”) with respect to the request for acceleration of effectiveness of the Registration Statement on Form SB-2 (Registration No. 333-122431).

 

In connection with such letter, the Company acknowledges that:

 

· should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
ORION ACQUISITION CORP. II
By:  

/s/ C. Patrick Machado

Name:   C. Patrick Machado
Title:  

Senior Vice President and

        Chief Financial Officer

 

cc:   Bradley A. Bugdanowitz, Esq.
                Latham & Watkins LLP
 -----END PRIVACY-ENHANCED MESSAGE-----