-----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, C/Ksjqo5lx/veoOy6Sms/UyJT2oOstfHkySgr9l9roooKZghyCkEfrxLUMHCWCfm DRaeBuerQSvVV8yAy6Msxg== 0001116502-08-001765.txt : 20081222 0001116502-08-001765.hdr.sgml : 20081222 20081031171016 ACCESSION NUMBER: 0001116502-08-001765 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081031 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Peerless Capital Corp CENTRAL INDEX KEY: 0001446796 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 263265417 STATE OF INCORPORATION: DE FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 47 3RD STREET CITY: CAMBRIDGE STATE: MA ZIP: 02141 BUSINESS PHONE: 617-374-9200 MAIL ADDRESS: STREET 1: 47 3RD STREET CITY: CAMBRIDGE STATE: MA ZIP: 02141 CORRESP 1 filename1.htm United States Securities and Exchange Commission

PEERLESS CAPITAL CORPORATION

47 3rd Street

Cambridge, Massachusetts 02141



October 31, 2008


Via Electronic Filing via Edgar and Facsimile to (202)772-9209


Mr. Tom Kluck

Branch Chief

SECURITIES AND EXCHANGE COMMISSION

100 F Street, N.E.

Washington, D.C. 20549


Dear Mr. Kluck:


This letter shall serve as the formal request of Peerless Capital Corporation that the effective date of the Registration Statement on Form S-1/A, Amendment No. 1, filed with the Securities and Exchange Commission on October 31, 2008, be accelerated to be effective as of Wednesday, November 5, 2008 at 2:00 p.m. Eastern time, or as soon thereafter as is practicable.


Peerless Capital Corporation hereby acknowledges that:


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Should 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;


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The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve Peerless Capital Corporation from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and


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Peerless Capital Corporation 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.


Peerless Capital Corporation advises that it is aware of its obligations under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the registration statement.


Sincerely,  

 

 

 

 

James T. Crane – Chief Executive Officer










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