-----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, ET4DKBq1obCwIFpU+oM+3fHF7BT2QyTBMl9GCILcvGrFyuvV14pppRLedWST2qRT WjXNbOtW2SxECXtZVUAarw== 0001104659-07-088476.txt : 20080204 0001104659-07-088476.hdr.sgml : 20080204 20071212163918 ACCESSION NUMBER: 0001104659-07-088476 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HD Partners Acquisition CORP CENTRAL INDEX KEY: 0001347006 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] 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

 

December 12, 2007

 

Karen J. Garnett, Esq.

Assistant Director

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

 

              Re:          HD Partners Acquisition Corporation

                              File No. 001-32890

 

Dear Ms. Garnett:

 

This letter is written in response to the conversation conducted today, December 12, 2007 at approximately 2:30 pm EST between Duc Dang, Esq. of the Securities and Exchange Commission (the “Commission”) and Douglas S. Ellenoff, Esq. of Ellenoff Grossman & Schole LLP with respect to the proxy statement on Schedule 14A (the “Proxy Statement”) filed by HD Partners Acquisition Corporation (the “Company”).

 

Please note that the Company acknowledges the following:

 

·                  the Company is responsible for the adequacy and accuracy of the disclosure in the Proxy Statement;

 

·                  staff comments or changes to disclosure in response to the staff comments do not foreclose the Commission from taking any action with respect to the Proxy Statement; and

 

·                  the Company may not assert staff comments 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 or concerns, please contact me via telephone at (310) 452 8300 or via facsimile at (310) 459-5445 or contact either Douglas S. Ellenoff or Chris Celano at (212) 370-1300 or via facsimile at (212) 370-7889.

 

 

 

Sincerely,

 

 

 

 

 

/s/ Bruce Lederman

 

 

Bruce Lederman

 

Secretary

 

 

 

 


 

 

 

cc:           Douglas S. Ellenoff, Esq.

                Chris Celano, Esq.

                Steven Cox

                Robert Meyers

                Larry Chapman

 

 

 

 

 

 

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