0001104659-13-041452.txt : 20130613 0001104659-13-041452.hdr.sgml : 20130613 20130514165737 ACCESSION NUMBER: 0001104659-13-041452 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130514 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CUBIC CORP /DE/ CENTRAL INDEX KEY: 0000026076 STANDARD INDUSTRIAL CLASSIFICATION: MEASURING & CONTROLLING DEVICES, NEC [3829] IRS NUMBER: 951678055 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9333 BALBOA AVE CITY: SAN DIEGO STATE: CA ZIP: 92123 BUSINESS PHONE: 858 623-0489 MAIL ADDRESS: STREET 1: PO BOX 85587 CITY: SAN DIEGO STATE: CA ZIP: 92186-5587 CORRESP 1 filename1.htm

 

Cubic Corporation

9333 Balboa Avenue

San Diego, California 92123

 

May 14, 2013

 

VIA EDGAR

 

Amanda Ravitz, Esq.

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                             Cubic Corporation

Registration Statement on Form S-1

File No. 333-186852

 

Dear Ms. Ravitz:

 

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Cubic Corporation (the “Company”), respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on Wednesday, May 15, 2013, or as soon as practicable thereafter.

 

The undersigned, on behalf of the Company, acknowledges the following:

 

·                  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;

 

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

 

·                  the Company may not assert staff comments and 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.

 


 

If you have any questions or require additional information, please contact Scott N. Wolfe, Esq. of Latham & Watkins LLP at (858) 523-5405.  Thank you for your assistance and cooperation in this matter.

 

 

Very truly yours,

 

 

 

CUBIC CORPORATION

 

 

 

 

 

 

By:

/s/ James R. Edwards

 

 

James R. Edwards

 

 

Senior Vice President,

 

 

General Counsel & Secretary

 

 

cc:                                Richard Sandler, Esq., Davis Polk & Wardwell LLP

Scott N. Wolfe, Esq., Latham & Watkins LLP

Matthew T. Bush, Esq., Latham & Watkins LLP