0001104659-18-003829.txt : 20180222 0001104659-18-003829.hdr.sgml : 20180222 20180124184530 ACCESSION NUMBER: 0001104659-18-003829 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180124 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EMAGIN CORP CENTRAL INDEX KEY: 0001046995 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 880378451 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2070 ROUTE 52, BUILDING 334 CITY: HOPEWELL JUNCTION STATE: NY ZIP: 12533 BUSINESS PHONE: 845-838-7900 MAIL ADDRESS: STREET 1: 2070 ROUTE 52, BUILDING 334 CITY: HOPEWELL JUNCTION STATE: NY ZIP: 12533 FORMER COMPANY: FORMER CONFORMED NAME: FASHION DYNAMICS CORP DATE OF NAME CHANGE: 19980805 CORRESP 1 filename1.htm

 

 

 

January 22, 2018

 

VIA FACSIMILE AND EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, DC  20549

 

Re:                             eMagin Corporation

Registration Statement on Form S-1 (Registration No. 333-222375) -

Concurrence in Acceleration Request

 

Ladies and Gentlemen:

 

Craig-Hallum Capital Group LLC (“Craig-Hallum”), as managing underwriter for the referenced offering, hereby concurs in the request by eMagin Corporation that the effective date of the above-referenced registration statement be accelerated to 5:00 P.M. Eastern Time on Wednesday, January 24, 2018, or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act.  Craig-Hallum affirms that it is aware of its obligations under the Securities Act in connection with this offering.

 

 

 

Very truly yours,

 

 

 

 

CRAIG-HALLUM CAPITAL GROUP LLC

 

 

 

 

 

 

 

By:

/s/ Rick Hartfiel

 

 

Name: Rick Hartfiel

 

 

Title: Director of Investment Banking

 


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