0001564590-19-032875.txt : 20190925 0001564590-19-032875.hdr.sgml : 20190925 20190823112315 ACCESSION NUMBER: 0001564590-19-032875 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190823 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROSETTA STONE INC CENTRAL INDEX KEY: 0001351285 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 043837082 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1621 NORTH KENT STREET STREET 2: SUITE 1200 CITY: ARLINGTON STATE: VA ZIP: 22209 BUSINESS PHONE: 703-387-5800 MAIL ADDRESS: STREET 1: 1621 NORTH KENT STREET STREET 2: SUITE 1200 CITY: ARLINGTON STATE: VA ZIP: 22209 CORRESP 1 filename1.htm rst-corresp.htm

Rosetta Stone Inc.

1621 North Kent St., Suite 1200

Arlington, Virginia 22209

 

August 23, 2019

 

VIA EDGAR

 

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Attn : Jan Woo, Legal Branch Chief

 

Re:Rosetta Stone Inc.

Request for Acceleration of Effectiveness

Registration Statement on Form S-3/A (File No. 333-233046)

Ladies and Gentlemen:

On behalf of Rosetta Stone Inc. (the “Registrant”) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement on Form S-3, as amended by Amendment No. 1 and Amendment No. 2 (File No. 333-233046) (the “Registration Statement”), and declare the Registration Statement effective at 4:00 PM, Eastern Time, on August 23, 2019 or as soon as practicable thereafter.

Please contact the undersigned at 703-387-5815, or Lillian Tsu of Hogan Lovells US LLP at (212) 918-3599, with any questions. Also, please notify Ms. Lillian Tsu when this request for acceleration of effectiveness has been granted. The Registrant hereby authorizes Hogan Lovells US LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration.

 

Very Truly Yours,

 

Rosetta Stone Inc.

 

 

By:

                                  

Sean J. Klein

General Counsel & Secretary

 

 

CC:Lillian Tsu, Hogan Lovells US LLP

 

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