-----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, Pe9rpL7+q497RPZgNC6Ng3NBTxnhEPWgM2Y8amBwP1UKdwZN2++KU+Ga8tcjlZ+X FdRis8SBwpuAzG0bhZA2JA== 0000950123-04-014705.txt : 20060105 0000950123-04-014705.hdr.sgml : 20060105 20041213142306 ACCESSION NUMBER: 0000950123-04-014705 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20041213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 9022-3751 Quebec Inc. CENTRAL INDEX KEY: 0001301125 IRS NUMBER: 000000000 STATE OF INCORPORATION: A8 FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aker Plastics CO Inc. CENTRAL INDEX KEY: 0001301126 IRS NUMBER: 351179106 STATE OF INCORPORATION: IN FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cuisine Expert - C.E. Cabinets Inc. CENTRAL INDEX KEY: 0001301127 IRS NUMBER: 980353819 STATE OF INCORPORATION: A8 FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAAX Holding Co. CENTRAL INDEX KEY: 0001301143 IRS NUMBER: 411775598 STATE OF INCORPORATION: DE FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAAX-Hydro Swirl Manufacturing Corp. CENTRAL INDEX KEY: 0001301144 IRS NUMBER: 911699988 STATE OF INCORPORATION: WA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAAX-KSD CORP CENTRAL INDEX KEY: 0001301146 IRS NUMBER: 232952989 STATE OF INCORPORATION: PA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAAX LLC CENTRAL INDEX KEY: 0001301147 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAAX Midwest, Inc. CENTRAL INDEX KEY: 0001301149 IRS NUMBER: 351482750 STATE OF INCORPORATION: IN FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAAX Spas (Arizona), Inc. CENTRAL INDEX KEY: 0001301150 IRS NUMBER: 953076078 STATE OF INCORPORATION: CA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAAX Spas (B.C.) Inc. CENTRAL INDEX KEY: 0001301152 IRS NUMBER: 980374148 STATE OF INCORPORATION: A8 FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAAX Spas (Ontario) Inc. CENTRAL INDEX KEY: 0001301153 IRS NUMBER: 000000000 STATE OF INCORPORATION: A8 FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pearl Baths, Inc. CENTRAL INDEX KEY: 0001301154 IRS NUMBER: 411337304 STATE OF INCORPORATION: MN FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Beauceland CORP CENTRAL INDEX KEY: 0001301155 IRS NUMBER: 000000000 STATE OF INCORPORATION: A5 FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 4200217 Canada Inc. CENTRAL INDEX KEY: 0001301156 IRS NUMBER: 000000000 STATE OF INCORPORATION: A8 FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAAX Canada Inc. CENTRAL INDEX KEY: 0001301157 IRS NUMBER: 980353816 STATE OF INCORPORATION: A8 FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: C/O MAAX CORPORATION STREET 2: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAAX CORP CENTRAL INDEX KEY: 0001301158 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS PLASTIC PRODUCTS [3080] IRS NUMBER: 000000000 STATE OF INCORPORATION: A5 FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 BUSINESS PHONE: (514) 844-4155 MAIL ADDRESS: STREET 1: 1010 SHERBROOKE WEST, SUITE 1610 CITY: MONTREAL STATE: A8 ZIP: H3A 2R7 CORRESP 1 filename1.txt MAAX Corporation 1010 Sherbrooke Street West, Suite 1610 Montreal, Quebec Canada H3A 2R7 December 13, 2004 BY EDGAR AND FACSIMILE Mr. Matthew Franker Division of Corporation Finance, Room 5130 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Fax: (202) 942-9531 Re: MAAX Corporation Request for Acceleration of Effective Date of Registration Statement on Form F-4 File No. 333-118990 ------------------------------------------------------ Dear Mr. Franker: Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, the undersigned Registrants hereby respectfully request the acceleration of the effective date of their Registration Statement on Form F-4 (File No. 333-118990), as amended, to 10:00 A.M., Washington, D.C. time, on Wednesday, December 15, 2004, or as soon thereafter as is practicable. Sincerely, MAAX Corporation 4200217 Canada Inc. (Canada) 9022-3751 Quebec Inc. (Quebec) Aker Plastics Company, Inc. (Indiana) Beauceland Corporation (Nova Scotia) Cuisine Expert-C.E. Cabinets Inc. (Canada) MAAX Canada Inc. (Canada) MAAX Holding Co. (Delaware) MAAX-Hydro Swirl Manufacturing Corp. (Washington) MAAX-KSD Corporation (Pennsylvania) MAAX LLC (Delaware) MAAX Midwest, Inc. (Indiana) MAAX Spas (Arizona), Inc. (California) MAAX Spas (B.C.) Inc. (Canada) MAAX Spas (Ontario) Inc. (Canada) Pearl Baths, Inc. (Minnesota) /s/ Andre Heroux ----------------------------------- By: Andre Heroux Title: Attorney-in-fact cc: Stephen C. Koval, Esq. Marlo D. Salz, Esq. Hillary F. Jassey, Esq. -----END PRIVACY-ENHANCED MESSAGE-----