0001144204-13-056533.txt : 20131203 0001144204-13-056533.hdr.sgml : 20131203 20131023200849 ACCESSION NUMBER: 0001144204-13-056533 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131023 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Global Defense & National Security Systems, Inc. CENTRAL INDEX KEY: 0001583513 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 463134302 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SKARDEL, LLC STREET 2: 920 N. MARKET ST., ONE RODNEY SQ. CITY: WILMINGTON STATE: DE ZIP: 19801 BUSINESS PHONE: (703) 395-7649 MAIL ADDRESS: STREET 1: C/O SKARDEL, LLC STREET 2: 920 N. MARKET ST., ONE RODNEY SQ. CITY: WILMINGTON STATE: DE ZIP: 19801 CORRESP 1 filename1.htm

 

BY EDGAR

 

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 

Attention:Ms. Mara L. Ransom

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

October 23, 2013

 

 

 

Re:Global Defense & National Security Systems, Inc. (the “Company”)
Registration Statement on Form S-1

Registration No. 333-191195                                                                               

 

Ladies and Gentlemen:

 

In connection with the above-captioned Registration Statement, we wish to advise that between October 7, 2013 and the date hereof, the aggregate number of Preliminary Prospectuses dated October 7 and October 22, 2013, respectively, which were furnished to 3 prospective underwriters and distributed to underwriters, institutional investors, individuals, dealers, brokers and others, was approximately 498. This request supersedes the requests filed on October 18 and October 22, 2013.

 

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 9:00 A.M. Washington D.C. time on October 24, 2013 or as soon as practicable thereafter.

  

  Very truly yours,
   
   
  Cowen and Company, LLC
   
   
  By:   /s/ Andrew Mertz                                   
  Name: Andrew Mertz
  Title: Managing Director