-----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, KzUanZbLm8ks2UQTekZcoV8xHWSQ1/zrIgOY1BkyvGVfsl3MTSOzRuDmhurEbs3/ lur4OARPco2/6dg+LdU3Cg== 0000000000-05-051444.txt : 20060912 0000000000-05-051444.hdr.sgml : 20060912 20051006115653 ACCESSION NUMBER: 0000000000-05-051444 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051006 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: WEST PHARMACEUTICAL SERVICES INC CENTRAL INDEX KEY: 0000105770 STANDARD INDUSTRIAL CLASSIFICATION: FABRICATED RUBBER PRODUCTS, NEC [3060] IRS NUMBER: 231210010 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 101 GORDON DR STREET 2: P O BOX 645 CITY: LIONVILLE STATE: PA ZIP: 19341-0645 BUSINESS PHONE: 6105942900 MAIL ADDRESS: STREET 1: 101 GORDON DRIVE STREET 2: PO BOX 645 CITY: LIONVILLE STATE: PA ZIP: 19341-0645 FORMER COMPANY: FORMER CONFORMED NAME: WEST CO INC DATE OF NAME CHANGE: 19990405 PUBLIC REFERENCE ACCESSION NUMBER: 0001047469-05-023128 LETTER 1 filename1.txt October 6, 2005 By facsimile to (610) 594-3013 and U.S. Mail John R. Gailey III, Esq. Vice President, General Counsel and Secretary West Pharmaceutical Services, Inc. 101 Gordon Drive Lionville, PA 19341 Re: West Pharmaceutical Services, Inc. Registration Statement on Form S-3 Filed September 20, 2005 File No. 333-128438 Dear Mr. Gailey: We reviewed the registration statement only for the legality opinion filed as exhibit 5(a) and have the comments below. No further review of the registration statement has been or will be made. We urge all persons by statute responsible for the registration statement`s adequacy and accuracy to make certain that all information required under the Securities Act has been included. We remind you to consider applicable requirements for the preliminary prospectus` distribution. Where indicated, we think that you should revise the document in response to the comments. If you disagree, we will consider your explanation why a comment is inapplicable or a revision is unnecessary. Be as detailed as necessary in your explanation. Our review`s purpose is to assist you in your compliance with applicable disclosure requirements and to enhance the overall disclosure in your document. We look forward to working with you to achieve these objectives. We welcome any questions that you may have about the comments or any other aspect of our review. You may call us at the telephone numbers listed at the end of this letter. 1. We are not making any determination whether the disclosure, including, for example, cautionary language or the disclosure`s placement, satisfies the sections` requirements if the registration statement states that it: * Includes forward-looking statements within the meaning of section 27A of the Securities Act and section 21E of the Exchange Act. * Otherwise makes reference to those provisions. * Makes reference to the Private Securities Litigation Reform Act of 1995 generally. Exhibit 5(a) 2. Item 601(b)(5)(i) of Regulation S-K requires an opinion of counsel on the legality of the securities being registered to indicate whether the securities will, when sold in the registered offering, be legally issued, fully paid, and non-assessable. Thus, revise the opinion`s third paragraph to comply with the item`s requirement. Closing File an amendment to the S-3 in response to the comments. To expedite our review, West Pharmaceutical Services, Inc. may wish to provide us three marked courtesy copies of the amendment. Include with the filing any supplemental information requested and a cover letter tagged as correspondence that keys the responses to the comments. If West Pharmaceutical Services, Inc. thinks that compliance with any of the comments is inappropriate, provide the basis in the letter. We may have additional comments after review of the amendment, the responses to the comments, and any supplemental information. We urge all persons responsible for the accuracy and adequacy of the disclosure in the registration statement reviewed by us to ensure that they have provided all information investors require for an informed decision. Since West Pharmaceutical Services, Inc. and its management are in possession of all facts relating to the disclosure in the registration statement, they are responsible for the adequacy and accuracy of the disclosures that they have made. If West Pharmaceutical Services, Inc. requests acceleration of the registration statement`s effectiveness, West Pharmaceutical Services, Inc. should furnish a letter at the time of the request, acknowledging that: * Should the Commission or the staff acting by delegated authority declare the registration statement effective, it does not foreclose the Commission from taking any action on the filing. * The action of the Commission or the staff acting by delegated authority in declaring the registration statement effective does not relieve West Pharmaceutical Services, Inc. from its full responsibility for the adequacy and accuracy of the registration statement`s disclosures. * West Pharmaceutical Services, Inc. may not assert our comments or the declaration of the registration statement`s effectiveness as a defense in any proceedings initiated by the Commission or any person under the United States` federal securities laws. The Commission`s Division of Enforcement has access to all information that West Pharmaceutical Services, Inc. provides us in our review of the registration statement or in response to our comments on the registration statement. We will consider a written request for acceleration of the registration statement`s effectiveness under Rule 461 of Regulation C under the Securities Act as confirmation that those requesting acceleration are aware of their responsibilities under the Securities Act and the Exchange Act as they relate to the proposed public offering of the securities specified in the registration statement. We will act on the request and by delegated authority grant acceleration of the registration statement`s effectiveness. You may direct questions on comments and disclosure issues to Edward M. Kelly, Senior Counsel, at (202) 551- 3728 or me at (202) 551-3760. Very truly yours, Pamela A. Long Assistant Director cc: Thomas A. Kennedy, Esq. Pepper Hamilton LLP 400 Berwyn Park 899 Cassatt Road Berwyn, PA 19312 John R. Gailey III, Esq. October 6, 2005 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----