-----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, B2dpPYDG2w9BLGj60mhKyo7KwMJHls6fNGFpGe1lSpe3ySMi97Tdxo75zcuHsSsY UlcU5mvz8F9osfvCxuOg7g== 0001140361-06-010370.txt : 20061106 0001140361-06-010370.hdr.sgml : 20061106 20060719125113 ACCESSION NUMBER: 0001140361-06-010370 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060719 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NUTRACEA CENTRAL INDEX KEY: 0001063537 STANDARD INDUSTRIAL CLASSIFICATION: GRAIN MILL PRODUCTS [2040] IRS NUMBER: 870673375 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1261 HAWK'S FLIGHT CITY: EL DORADO HILLS STATE: CA ZIP: 95762 BUSINESS PHONE: 9169337000 MAIL ADDRESS: STREET 1: 1261 HAWK'S FLIGHT CITY: EL DORADO HILLS STATE: CA ZIP: 95762 FORMER COMPANY: FORMER CONFORMED NAME: NUTRASTAR INC DATE OF NAME CHANGE: 20011221 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE CONSUMER INTERNATIONAL INC DATE OF NAME CHANGE: 20010418 CORRESP 1 filename1.htm
NutraCea
1261 Hawk's Flight Court
El Dorado Hills, CA 95762

July 14, 2006

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
Attention:      Jason Wynn
 
 
Re:
NUTRACEA
REGISTRATION STATEMENT ON FORM SB-2 (No. 333-134957)
ACCELERATION REQUEST

Ladies and Gentlemen:
 
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, NutraCea (the "Company") hereby requests that the effective date of its Registration Statement on Form SB-2 (File No. 333-134957) be accelerated so that the same will become effective at 1:30 p.m., Washington, D.C. Time, on Thursday, July 20, 2006, or as soon thereafter as practicable.
 
The Company hereby acknowledges the following:
 
(i)    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;
 
(ii)   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
 
(iii)   the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 
Yours truly,
     
 
NUTRACEA
     
     
 
By:
 /s/ Todd C. Crow
   
Todd C. Crow, Chief Financial Officer
 
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