-----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, GGgUT9CB2oq2zh53NKCD4kQ71RDz/dM9K5lH5JQym7iHds3h5z/X7W3hk2tV5nrl oTJagDivmCCLXK1v+4adqA== 0001104659-06-038466.txt : 20061020 0001104659-06-038466.hdr.sgml : 20061020 20060531135845 ACCESSION NUMBER: 0001104659-06-038466 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060531 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HD Partners Acquisition CORP CENTRAL INDEX KEY: 0001347006 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 203893077 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2601 OCEAN PARK BOULEVARD STREET 2: SUITE 320 CITY: SANTA MONICA STATE: CA ZIP: 90405 BUSINESS PHONE: 310-265-8540 MAIL ADDRESS: STREET 1: 2601 OCEAN PARK BOULEVARD STREET 2: SUITE 320 CITY: SANTA MONICA STATE: CA ZIP: 90405 FORMER COMPANY: FORMER CONFORMED NAME: H D Partners Acquisition CORP DATE OF NAME CHANGE: 20051215 CORRESP 1 filename1.htm

[Morgan Joseph Letterhead]

May 31, 2006

VIA FACSIMILE

John Reynolds, Esq.

Assistant Director

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re:	Request for Acceleration of Effective Date of
	Registration Statement on Form S-1/A (Amendment No. 8) of
	HD Partners Acquisition Corporation
	(SEC File No. 333-130531), filed on May 30, 2006

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Morgan Joseph & Co. Inc., as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m., Washington D.C. time, on June 1, 2006, or as soon thereafter as practicable.

Sincerely,

/s/ Tina Prountzos
Tina Prountzos
Managing Director

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