0000950123-11-054186.txt : 20110712 0000950123-11-054186.hdr.sgml : 20110712 20110526111256 ACCESSION NUMBER: 0000950123-11-054186 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110526 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAJESCO ENTERTAINMENT CO CENTRAL INDEX KEY: 0001076682 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 061529524 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 160 RARITAN CENTER PARKWAY STREET 2: SUITE 1 CITY: EDISON STATE: NJ ZIP: 08837 BUSINESS PHONE: 7328727490 MAIL ADDRESS: STREET 1: PO BOX 6570 CITY: EDISON STATE: NJ ZIP: 08818 FORMER COMPANY: FORMER CONFORMED NAME: MAJESCO HOLDINGS INC DATE OF NAME CHANGE: 20040416 FORMER COMPANY: FORMER CONFORMED NAME: CONNECTIVCORP DATE OF NAME CHANGE: 20010815 FORMER COMPANY: FORMER CONFORMED NAME: SPINROCKET COM INC DATE OF NAME CHANGE: 20000502 CORRESP 1 filename1.htm corresp
MAJESCO ENTERTAINMENT COMPANY
160 RARITAN CENTER PARKWAY
EDISON, NJ 08837
(732) 225-8910
May 26, 2011
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attention: Matthew Crispino
     Re:   Majesco Entertainment Company
Registration Statement on Form S-3 (SEC File No. 333-173863)
Ladies and Gentlemen:
     With respect to the above-referenced Registration Statement on Form S-3, as amended, initially filed on May 2, 2011 (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of Majesco Entertainment Company (the “Company”), that the Securities and Exchange Commission accelerate the effective date of the Registration Statement to 1:00 p.m. on Friday, May 27, 2011, or as soon as practicable thereafter.
     The cooperation of the staff in meeting the timetable described above is very much appreciated.
     The Company acknowledges to the Securities and Exchange Commission (the “Commission”) that: (i) should the Commission or the staff acting pursuant to delegated authority, declare the filing effective, the Commission is not foreclosed 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 the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
     Please call Todd E. Mason, Esq., of Thompson Hine LLP, counsel to the Company, at (212) 908-3946 with any comments or questions regarding the Registration Statement.
         
  Very truly yours,
 		  
  /s/ Jesse Sutton    
  Jesse Sutton   
  Chief Executive Officer   
 
cc:   Todd E. Mason, Esq.