0001104659-11-068969.txt : 20120315 0001104659-11-068969.hdr.sgml : 20120315 20111212153419 ACCESSION NUMBER: 0001104659-11-068969 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GSE Holding, Inc. CENTRAL INDEX KEY: 0001275712 STANDARD INDUSTRIAL CLASSIFICATION: UNSUPPORTED PLASTICS FILM & SHEET [3081] IRS NUMBER: 770619069 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10 SOUTH WACKER DR. STREET 2: SUITE 3175 CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 281-443-8564 MAIL ADDRESS: STREET 1: 19103 GUNDLE ROAD CITY: HOUSTON STATE: TX ZIP: 77073 FORMER COMPANY: FORMER CONFORMED NAME: GEO HOLDINGS CORP DATE OF NAME CHANGE: 20040108 CORRESP 1 filename1.htm

 

December 12, 2011

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

 

Re:   GSE Holding, Inc. (the “Company”)

File No. 333-175475

Registration Statement on Form S-1

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the several underwriters, hereby join the Company in requesting that the effective date for the registration statement referred to above be accelerated so that it may become effective at 4:00 p.m. Eastern Time on December 14, 2011 or as soon thereafter as possible.

 

In connection with the foregoing and pursuant to Rule 460 under the Securities Act, please be advised that between November 30, 2011 and December 12, 2011, the Underwriters distributed copies of the preliminary prospectus dated November 29, 2011 as follows:

 

 

 

No. of Copies

 

Prospective Underwriters

 

0

 

Dealers

 

0

 

Institutions

 

2,047

 

Others

 

1,136

 

Total

 

3,183

 

 

The undersigned, as representatives of the several Underwriters, have and will, and each Underwriter and dealer has advised the undersigned that it has and will, comply with SEC release No. 33-4968 and Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

[Signature page follows]

 


 

 

Sincerely,

 

 

 

OPPENHEIMER & CO. INC.

 

FBR & CO.

 

 

 

For themselves and as Representatives

 

of the several Underwriters

 

 

 

 

 

By: OPPENHEIMER & CO. INC.

 

 

 

 

 

By:

/s/ Andrew MacInnes

 

Name:

Andrew MacInnes

 

Title:

Head of Equity Capital Markets

 

 

 

 

 

By: FBR & CO.

 

 

 

 

 

By:

/s/ Paul Dellisola

 

Name:

Paul Dellisola

 

Title:

Senior Managing Director