-----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, NL/D24Caeuzf/h2CZMQCkYUY3Q8mK8HjgzLd7gDGW+dnb0t4DAPBrzy84CLfL7yE A4aSN5lHmIyGp+GdlTTzVg== 0000950133-06-002314.txt : 20061019 0000950133-06-002314.hdr.sgml : 20061019 20060508120511 ACCESSION NUMBER: 0000950133-06-002314 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 6 FILED AS OF DATE: 20060508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Compass Group Diversified Holdings LLC CENTRAL INDEX KEY: 0001345122 IRS NUMBER: 203812051 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 61 WILTON ROAD CITY: WESTPORT STATE: CT ZIP: 06880 BUSINESS PHONE: 203-221-1703 MAIL ADDRESS: STREET 1: 61 WILTON ROAD CITY: WESTPORT STATE: CT ZIP: 06880 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Compass Diversified Trust CENTRAL INDEX KEY: 0001345126 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HELP SUPPLY SERVICES [7363] IRS NUMBER: 576218917 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 61 WILTON ROAD CITY: WESTPORT STATE: CT ZIP: 06880 BUSINESS PHONE: 203-221-1703 MAIL ADDRESS: STREET 1: 61 WILTON ROAD CITY: WESTPORT STATE: CT ZIP: 06880 CORRESP 1 filename1.htm corresp1
 

(COMPASS DIVERSIFIED TRUST LOGO)
May 8, 2006
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Mr. Larry Spirgel
     
Re:
  Compass Diversified Trust (the “Trust”) and Compass Group Diversified Holdings LLC (the “Company”)
 
  Registration Statement on Form S-1 (File Nos. 333-130326, 333-130326-01) and Form 8-A (Registration No. 0-51937)
Ladies and Gentlemen,
     In accordance with Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of effectiveness of the above-referenced Registration Statement on Form S-1, as amended (the “Form S-1”), to 3:00 p.m. on Wednesday May 10, 2006, or as soon thereafter as practicable.
     Also, in accordance with Section 12(g) of the Securities Exchange Act of 1934, as amended, and the General Instructions to Form 8-A, we respectfully request that the above-referenced Form 8-A become effective upon the effectiveness of the Form S-1.
             
    Compass Diversified Trust
    By:   Compass Group Diversified Holding LLC, as sponsor
 
            
    By:   /s/ James J. Bottiglieri
         
 
      Name:   James J. Bottiglieri
 
      Title:   Chief Financial Officer
 
            
    Compass Group Diversified Holdings LLC
 
            
    By:   /s/ James J. Bottiglieri
         
 
      Name:   James J. Bottiglieri
 
      Title:   Chief Financial Officer
Sixty One Wilton Road, 2nd Floor, Westport, CT 06880
(205) 221-1703 1-(203) 221-8253
www.compassequity.com

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(FERRIS BAKER WATTS LOGO)
  Ferris, Baker Watts, Incorporated
Investments
Member NYSE, SIPC
100 Light Street
Baltimore, MD 21202
(410) 685-2600
May 8, 2006
Via Facsimile (202-772-9205) and EDGAR
Mr. Larry Spirgel
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
     
RE:
  Compass Diversified Trust (the “Trust”) and Compass Group Diversified Holdings LLC (the “Company”) Registration Statement on Form S-1 (File Nos. 333-130326; 333-130326-01)
Ladies and Gentlemen:
     In accordance with rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join the Trust and the Company in requesting acceleration of effectiveness of the above-referenced Registration Statement on Form S-1, as amended (the “Form S-1”), to Wednesday, May 10, 2006 at 3:00 p.m. Eastern time, or as soon thereafter as practicable. The Company and the Trust have also requested that the registration statement on Form 8-A (Registration No. 0-51937) become effective upon the effectiveness of the Form S-1.
     The Corporate Financing Department of the National Association of Securities Dealers, Inc. has advised us that it has decided to raise no objections with regard to the fairness and reasonableness of the underwriting terms and arrangements as proposed in the above-referenced registration statement and the underwriting documents previously filed with the Corporate Financing Department. You may confirm this information by calling Gabriela Aguero or Joani Ward of the National Association of Securities Dealers, Inc. at (240) 386-4623.
         
    Very truly yours,
 
        
    FERRIS, BAKER WATTS, INCORPORATED
 
        
 
  By:   /s/ Samer S. Tahboub
 
       
 
      Samer S. Tahboub
Vice president
Cc:   Cliff Booth
Michael P. Reed, Esq.

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