-----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, RKebppSN8HmBuqZh8/9blVZfo6JWvKX8buqoJz1S/443o2YxFNA0jFVK+4n1vWpH 7/nm/8g34RMF1BLXSUG+uQ== 0000950123-10-044463.txt : 20110105 0000950123-10-044463.hdr.sgml : 20110105 20100505154851 ACCESSION NUMBER: 0000950123-10-044463 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100505 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VECTOR GROUP LTD CENTRAL INDEX KEY: 0000059440 STANDARD INDUSTRIAL CLASSIFICATION: CIGARETTES [2111] IRS NUMBER: 650949535 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 S E SECOND ST CITY: MIAMI STATE: FL ZIP: 33131 BUSINESS PHONE: 3055798000 FORMER COMPANY: FORMER CONFORMED NAME: BROOKE GROUP LTD DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: LIGGETT GROUP INC DATE OF NAME CHANGE: 19900815 FORMER COMPANY: FORMER CONFORMED NAME: LIGGETT & MYERS INC DATE OF NAME CHANGE: 19760602 CORRESP 1 filename1.htm corresp
VECTOR GROUP LTD.
100 S.E. Second Street
Miami, Florida 33131
(305) 579-8000
May 5, 2010
VIA FACSIMILE AND EDGAR
U.S. Securities and Exchange Commission
100 F. Street, N.E., Mail Stop 3561
Washington, D.C. 20549
Attn:   Amanda Ravitz, Branch Chief-Legal
Michelle Lacko, Staff Attorney
          Re:   Vector Group Ltd. Request for Acceleration of
Effective Date of Registration Statement on Form S-4
(SEC File No. 333-166197), filed on May 5, 2010                    
Dear Mses. Ravitz and Lacko:
          Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Vector Group Ltd. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement (the “filing”) so that it will become effective at 3:00 p.m., Washington D.C. time, on May 6, 2010 or as soon thereafter as practicable.
          The Company acknowledges that the disclosure in the filing is the responsibility of the Company. The Company represents to the Commission that 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, and the Company represents that it will 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.
          The Company further acknowledges that 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.
             
    Very truly yours,    
 
            
    Vector Group Ltd.    
 
            
 
  By:   /s/ J. Bryant Kirkland III    
 
           
 
  Name:   J. Bryant Kirkland III    
 
      Vice President, Treasurer and CFO    

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