-----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, CACbJztZ5aq0XHijBrDg+JXMGdJ7EKo7p4xcsxx41tF6O8ElOjwanZhrfAPZ3mXu DslhZu+6wTfG0VxckJPQ+Q== 0001104659-05-062707.txt : 20060828 0001104659-05-062707.hdr.sgml : 20060828 20051227140603 ACCESSION NUMBER: 0001104659-05-062707 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIPID SCIENCES INC/ CENTRAL INDEX KEY: 0000071478 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 430433090 STATE OF INCORPORATION: AZ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7068 KOLL CENTER PARKWAY STREET 2: SUITE 401 CITY: PLEASANTON STATE: CA ZIP: 94566 BUSINESS PHONE: 925-249-4000 MAIL ADDRESS: STREET 1: 7068 KOLL CENTER PARKWAY STREET 2: SUITE 401 CITY: PLEASANTON STATE: CA ZIP: 94566 FORMER COMPANY: FORMER CONFORMED NAME: NZ CORP DATE OF NAME CHANGE: 20000810 FORMER COMPANY: FORMER CONFORMED NAME: NEW MEXICO & ARIZONA LAND CO DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

 

[LETTERHEAD OF LIPID SCIENCES, INC.]

 

December 27, 2005

 

VIA EDGAR

 

Mr. Jeffrey Riedler

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Mail Stop 6010

 

Lipid Sciences, Inc.

Registration Statement on Form S-3 (File No. 333-129280)

Request for Acceleration of Effectiveness

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lipid Sciences, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the Company’s Registration Statement on Form S-3, File No. 333-129280 (as amended, the “Registration Statement”) so that it will be declared effective at 4:00 p.m., Eastern Standard Time, on December 29, 2005, or as soon as possible thereafter.

 

The Company acknowledges that should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement.  In addition, the Company acknowledges that the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement.  The Company further acknowledges that it may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 


 

Upon declaration of effectiveness of the Registration Statement, please advise the undersigned at (925) 249-4025 or James B. Bucher of Shearman & Sterling LLP at (650) 224-0857 to confirm effectiveness or to communicate any questions or concerns you might have regarding this letter or the Registration Statement.

 

 

Very truly yours,

 

 

 

LIPID SCIENCES, INC.

 

 

 

 

 

/s/ Sandra Gardiner

 

 

Sandra Gardiner

 

Chief Financial Officer

 

 

cc:

James B. Bucher

 

 

Robert E. Purcell

 

 

Shearman & Sterling LLP

 

 

2

 -----END PRIVACY-ENHANCED MESSAGE-----