-----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, CJP6ekFjb8tjm0VCF2ZgD1DhGPsFyY08Jl65N4OEDA+NlRbA2owWxSsjAU0ZTJXc 29885q+JNx9kwU2AkeNEqg== 0001144204-07-038914.txt : 20071119 0001144204-07-038914.hdr.sgml : 20071119 20070730121437 ACCESSION NUMBER: 0001144204-07-038914 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070730 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 21ST CENTURY HOLDING CO CENTRAL INDEX KEY: 0001069996 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 650248866 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3661 WEST OAKLAND PARK BLVD STREET 2: SUITE 300 CITY: LAUDERDALE LAKES STATE: FL ZIP: 33311 BUSINESS PHONE: 9545819993 MAIL ADDRESS: STREET 1: 3661 WEST OAKLAND PARK BLVD STREET 2: SUITE 300 CITY: LAUDERDALE LAKES STATE: FL ZIP: 33311 CORRESP 1 filename1.htm
 
PO Box 407193 n Fort Lauderdale, Florida 33340
(954) 581-9993 office n (954) 316-9201 fax
 
 
Via EDGAR - CORRESP
& Fax 202-772-9367


July 30, 2007


Mr. Jim B. Rosenberg
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 3-10
Washington D.C. 20549


Re:  
21st Century Holding Company
Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 16, 2007
File No. 0-25001


Dear Mr. Rosenberg:

We have received your letter relating to our 2006 10-K filing and have begun the process of drafting our response to your comments.  The letter indicates that you would like to receive our reply within 10 business days, which is August 9, 2007.  While we will make every effort to comply with that date, we would like to respectfully ask for a 5 business day extension.  We are currently in the process of preparing our 2nd quarter 10-Q, which we are required to submit by August 9, 2007.  Given the size our staff, the additional five business days would greatly assist us in allocating the resources necessary to provide adequate responses to your comments.

Thank you for your consideration in this matter.  In this regard, do not hesitate to contact me, at (954) 308-1252.


Sincerely,

/s/ Peter J. Prygelski, III
Peter J. Prygelski, III
Chief Financial Officer


   
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