-----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, VeDbAGR9qAjUH/1Kl5xL+z1WlZ/mwsQjjUGcULcmgmxdYbNRnE4Tat/ZCODZTWN7 3mLn605dbCCN38rOh8Wteg== 0001019687-05-000753.txt : 20060327 0001019687-05-000753.hdr.sgml : 20060327 20050321125136 ACCESSION NUMBER: 0001019687-05-000753 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050321 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUPERIOR GALLERIES INC CENTRAL INDEX KEY: 0001091539 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-JEWELRY, WATCHES, PRECIOUS STONES & METALS [5094] IRS NUMBER: 352208007 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9478 WEST OLYMPIC BLVD STREET 2: # CITY: BEVERLY HILLS STATE: CA ZIP: 90212 BUSINESS PHONE: 310-203-9855 MAIL ADDRESS: STREET 1: 9478 WEST OLYMPIC BLVD STREET 2: N/A CITY: BEVERLY HILLS STATE: CA ZIP: 90212 FORMER COMPANY: FORMER CONFORMED NAME: TANGIBLE ASSET GALLERIES INC DATE OF NAME CHANGE: 19991229 CORRESP 1 filename1.txt SUPERIOR GALLERIES, INC. 9478 WEST OLYMPIC BOULEVARD BEVERLY HILLS, CA 90212 March 21, 2005 Mr. Matthew Benson Securities & Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 RE: SUPERIOR GALLERIES, INC. ACCELERATION OF THE EFFECTIVE DATE REGISTRATION STATEMENT ON FORM SB-2 FILE NO. 333-119253 Dear Mr. Benson: We hereby request, pursuant to Rule 461(a) of Regulation C, that the above-referenced Registration Statement be declared effective at 10:00 a.m. Eastern Time on March 22, 2005 or as soon as practicable thereafter. The Company confirms that it is aware of its obligations under the Securities Act of 1933 and acknowledges that: o the Company is responsible for the adequacy and accuracy of the disclosure in its filings with the Securities and Exchange Commission (the "Commission"); o staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and o the Company may not assert staff comments and 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. Very truly yours, SUPERIOR GALLERIES, INC. By: /s/ Paul Biberkraut ------------------------------------- Paul Biberkraut, Chief Financial Officer -----END PRIVACY-ENHANCED MESSAGE-----