-----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, SRxeD6BfpMVSkMDWVgua37OZTdnBarU+pSWsgOdC9mwS/T6a5z59iikMVjQIkscs MLcqLpRoZvpVcYMnz0w5xw== 0001104659-06-001492.txt : 20060720 0001104659-06-001492.hdr.sgml : 20060720 20060110160145 ACCESSION NUMBER: 0001104659-06-001492 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KMG CHEMICALS INC CENTRAL INDEX KEY: 0001028215 STANDARD INDUSTRIAL CLASSIFICATION: CHEMICALS & ALLIED PRODUCTS [2800] IRS NUMBER: 752640529 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10611 HARWIN, SUITE 402 CITY: HOUSTON STATE: TX ZIP: 77036 BUSINESS PHONE: 7139889252 MAIL ADDRESS: STREET 1: 10611 HARWIN STREET 2: SUITE 402 CITY: HOUSTON STATE: TX ZIP: 77036 FORMER COMPANY: FORMER CONFORMED NAME: KMG B INC DATE OF NAME CHANGE: 19961205 CORRESP 1 filename1.htm

 

January 10, 2006

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549-7010

Attn:  Edward M. Kelly

 

Re:                               KMG Chemicals, Inc.

Acceleration Request to Registration Statement on Form S-3, filed on November 22, 2005, as amended, File No. 333-129879 (“Registration Statement”)

 

Ladies and Gentlemen:

 

KMG Chemicals, Inc. (the “Company”) requests that the effective date of the Registration Statement be accelerated so that such Registration Statement will be declared effective at 11:00 a.m., New York City time, on Friday, January 13, 2006, or as soon thereafter as practicable.  In reference to this acceleration request, the Company hereby acknowledges that:

 

•                  the Company is responsible for the adequacy and accuracy of the disclosure in the Registration Statement;

 

•                  Staff comments or changes to disclosure in response to Staff comments in the Registration Statement reviewed by the Staff do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the Registration Statement; and

 

•                  the Company may not assert Staff comments 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,

 

 

 

KMG Chemicals, Inc.

 

 

 

 

 

By:

  /s/ John V. Sobchak

 

 

 

John V. Sobchak

 

 

Chief Financial Officer

 

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