-----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, P9mK1vsaQODyonuKNfMId4k6b9o8SZuLdC4kmompQirjk1Wr15dkTtKmAEez77Fn NOmPkl06MkyzZGBPv7O4rw== 0000950135-06-007324.txt : 20070201 0000950135-06-007324.hdr.sgml : 20070201 20061208132127 ACCESSION NUMBER: 0000950135-06-007324 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20061208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IPG PHOTONICS CORP CENTRAL INDEX KEY: 0001111928 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 043444218 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 50 OLD WEBSTER ROAD CITY: OXFORD STATE: MA ZIP: 01540 BUSINESS PHONE: 5083731100 MAIL ADDRESS: STREET 1: 50 OLD WEBSTER ROAD CITY: OXFORD STATE: MA ZIP: 01540 CORRESP 1 filename1.htm corresp1
 

IPG Photonics Corporation
50 Old Webster Road
Oxford, Massachusetts 01540
December 8, 2006
VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
         
Re:
  IPG Photonics Corporation    
 
  Registration Statement on Form S-1    
 
  (No. 333-136521)    
 
       
Ladies and Gentlemen:
     Pursuant to Rule 461 of the Securities Act of 1933, as amended, IPG Photonics Corporation (the “Company”) hereby requests that the effective date of the Registration Statement described above be accelerated so that such Registration Statement may become effective at 4 p.m. (Washington, D.C. time) on Tuesday, December 12, 2006, or as soon thereafter as practicable.
     In connection with this request, the Company acknowledges that:
  1.   should the Securities and Exchange Commission (the “Commission”) or the Staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
 
  2.   the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
 
  3.   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,


IPG PHOTONICS CORPORATION
 		  
  By:   /s/ Valentin P. Gapontsev, Ph.D.    
    Valentin P. Gapontsev, Ph.D.   
    Chief Executive Officer and Chairman of the Board   
 
cc:   Robert W. Ericson
David A. Sakowitz
     Winston & Strawn LLP
Robert G. Day
Adam M. Dinow
     Wilson Sonsini Goodrich & Rosati
          Professional Corporation

 

CORRESP 2 filename2.htm corresp2
 

Lehman Brothers
December 8, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
     
Re:
  IPG Photonics Corporation
 
  Registration Statement on Form S-1 (File No. 333-136521)
Ladies and Gentlemen:
     As underwriters of the Company’s proposed public offering of up to 10,350,000 shares of common stock, we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on December 12, 2006, or as soon thereafter as is practicable.
     Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated November 27, 2006, through the date hereof:
     Preliminary Prospectus dated November 27, 2006:
     14,044 copies to prospective Underwriters, institutional investors, dealers and others
     The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934.
     
Very truly yours,
 
    
LEHMAN BROTHERS INC.
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED
 
    
As Representatives of the several Underwriters
 
    
By:
  LEHMAN BROTHERS INC.
 
    
By:
  /s/ Victoria Hale
 
   
 
  Victoria Hale
 
  Vice President

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