0001437749-13-013653.txt : 20131203 0001437749-13-013653.hdr.sgml : 20131203 20131031102838 ACCESSION NUMBER: 0001437749-13-013653 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131031 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NATIONAL HOLDINGS CORP CENTRAL INDEX KEY: 0001023844 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY & COMMODITY BROKERS, DEALERS, EXCHANGES & SERVICES [6200] IRS NUMBER: 364128138 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 120 BROADWAY STREET 2: 27TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10271 BUSINESS PHONE: 212-417-8000 MAIL ADDRESS: STREET 1: 120 BROADWAY STREET 2: 27TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10271 FORMER COMPANY: FORMER CONFORMED NAME: OLYMPIC CASCADE FINANCIAL CORP DATE OF NAME CHANGE: 19960927 CORRESP 1 filename1.htm nhld20131030_corresp.htm

NATIONAL

HOLDINGS CORPORATION

 

410 Park Avenue, 14th Floor, New York, NY 10022, Phone 212-417-8210, Fax 212-417-8010

 

October 31, 2013

 

Via EDGAR Correspondence

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:       Suzanne Hayes

Assistant Director

 

Re: Registration Statement on Form S-1 for National Holdings Corporation

                       (File No. No. 333-191662)

 

Dear Ms. Hayes:

 

National Holdings Corporation (the “Company”) is enclosing herewith an acceleration request with respect to the above captioned registration statement. In connection with such request, the Company hereby acknowledges that:

 

 

●

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

 

 

●

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

 

NATIONAL HOLDINGS CORPORATION

 

 

By:/s/ Alan Levin                                          

      Name: Alan Levin

      Title: Chief Financial Officer

 

 

 

 

 

cc:

Eric Envall, United States Securities and Exchange Commission

 

Michael Seaman, United States Securities and Exchange Commission

 

Mark D. Klein, Co-Executive Chairman and Chief Executive Officer, National Holdings Corporation

 

James Kaplan, Esq., Troutman Sanders LLP

  Joseph Walsh, Esq., Troutman Sanders LLP
 
 
 

 

 

NATIONAL

HOLDINGS CORPORATION

 

410 Park Avenue, 14th Floor, New York, NY 10022, Phone 212-417-8210, Fax 212-417-8010

 

October 31, 2013

 

 

Via EDGAR Correspondence

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:       Suzanne Hayes

Assistant Director

 

Re: Registration Statement on Form S-1 for National Holdings Corporation

                       (File No. No. 333-191662)

 

Dear Ms. Hayes:

 

Pursuant to Rule 461 of the Securities Act of 1933, as amended, the undersigned registrant under the above-referenced registration statement hereby requests acceleration of the effective date of the registration statement to November 1, 2013, at 4:00 p.m., New York time, or as soon as practicable thereafter. Please notify our outside counsel, Joseph Walsh, Esq., by phone at (212) 704-6030, by fax at (212) 704-5919, or by email at joseph.walsh@troutmansanders.com of the date and time that the registration statement has been declared effective.

 

 

 

Very truly yours,

 

NATIONAL HOLDINGS CORPORATION

 

 

By:/s/ Alan Levin                                          

Name: Alan Levin

Title: Chief Financial Officer

 

 

cc:

Eric Envall, United States Securities and Exchange Commission

 

Michael Seaman, United States Securities and Exchange Commission

 

Mark D. Klein, Co-Executive Chairman and Chief Executive Officer, National Holdings Corporation

 

James Kaplan, Esq., Troutman Sanders LLP

  Joseph Walsh, Esq., Troutman Sanders LLP