-----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, PRA4nENHdyRebTDodpwAdK1LFXFnE3m3nu/jpy1nZ+yjXxOHILYgxNFjvdsbmNlM MomrvTKTfUYB1n6ruNXG4w== 0001193125-08-135328.txt : 20080804 0001193125-08-135328.hdr.sgml : 20080804 20080617184954 ACCESSION NUMBER: 0001193125-08-135328 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Global Inc CENTRAL INDEX KEY: 0001314655 STANDARD INDUSTRIAL CLASSIFICATION: AIR COND & WARM AIR HEATING EQUIP & COMM & INDL REFRIG EQUIP [3585] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5151 SAN FELIPE STREET 2: SUITE 500 CITY: HOUSTON STATE: TX ZIP: 77056 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 5151 SAN FELIPE STREET 2: SUITE 500 CITY: HOUSTON STATE: TX ZIP: 77056 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Holding Company, L.L.C. CENTRAL INDEX KEY: 0001338078 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Manufacturing I LLC CENTRAL INDEX KEY: 0001338080 IRS NUMBER: 201961086 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Manufacturing II LLC CENTRAL INDEX KEY: 0001338097 IRS NUMBER: 201961186 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Distribution Southeast, Inc. CENTRAL INDEX KEY: 0001338103 IRS NUMBER: 590773846 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FORMER COMPANY: FORMER CONFORMED NAME: Pioneer Metals Inc. DATE OF NAME CHANGE: 20050907 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Quietflex Manufacturing Company, L.P. CENTRAL INDEX KEY: 0001338106 IRS NUMBER: 760681290 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Company, L.P. CENTRAL INDEX KEY: 0001338074 IRS NUMBER: 391904835 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Manufacturing Company, L.P. CENTRAL INDEX KEY: 0001338098 IRS NUMBER: 760423371 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nitek Acquisition Company, L.P. CENTRAL INDEX KEY: 0001338101 IRS NUMBER: 760580801 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Quietflex Holding CO CENTRAL INDEX KEY: 0001338105 IRS NUMBER: 760681233 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Appliance Holding CO CENTRAL INDEX KEY: 0001338072 IRS NUMBER: 760677025 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Canada, L.L.C. CENTRAL INDEX KEY: 0001338073 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Sales CO CENTRAL INDEX KEY: 0001338100 IRS NUMBER: 760353690 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Distribution, Inc. CENTRAL INDEX KEY: 0001338076 IRS NUMBER: 760309878 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman II Holdings Company, L.L.C. CENTRAL INDEX KEY: 0001338079 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Global Holdings, Inc. CENTRAL INDEX KEY: 0001337982 STANDARD INDUSTRIAL CLASSIFICATION: AIR COND & WARM AIR HEATING EQUIP & COMM & INDL REFRIG EQUIP [3585] IRS NUMBER: 201932202 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodman Holding CO CENTRAL INDEX KEY: 0001338077 IRS NUMBER: 760342022 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 713-861-2500 MAIL ADDRESS: STREET 1: 2550 NORTH LOOP WEST, SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77092 CORRESP 1 filename1.htm Acceleration Request

Goodman Global, Inc.

5151 San Felipe, Suite 500

Houston, Texas 77056

June 17, 2008

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jessica Kane

 

Re:   Goodman Global, Inc.
  Registration Statement on Form S-4
  File No.: 333-150263

Ladies and Gentlemen:

Goodman Global, Inc., a Delaware corporation (the “Company”), pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 of the Company be accelerated so that the Registration Statement may become effective at 10:00 a.m. New York time on June 18, 2008, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Act.

Pursuant to this request, the Company acknowledges that:

 

  •  

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •  

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

 

  •  

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.

If you have any questions regarding this request for acceleration of effectiveness, please contact William Brentani or Louis Lehot, each of Simpson Thacher & Bartlett LLP, at (650) 251-5110 or (650) 251-5064, respectively.

 

Very truly yours,
GOODMAN GLOBAL, INC. (for itself and the
Guarantor Registrants)
By:  

/s/ Lawrence M. Blackburn

Name:   Lawrence M. Blackburn.
Title:   Executive Vice President and Chief Financial Officer
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