-----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, WzL39z5yojvRFNEOtVKTbG9vPjC3qzDSjC/XYMk9Pr3e0BR4MXBejDoAw9T3M5lj Vz1BSFY4EpZPedXAsTFSvA== 0001144204-08-035605.txt : 20080804 0001144204-08-035605.hdr.sgml : 20080804 20080617162846 ACCESSION NUMBER: 0001144204-08-035605 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LANGER INC CENTRAL INDEX KEY: 0000725460 STANDARD INDUSTRIAL CLASSIFICATION: ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842] IRS NUMBER: 112239561 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 450 COMMACK ROAD CITY: DEER PARK STATE: NY ZIP: 11729 BUSINESS PHONE: 6136671200 MAIL ADDRESS: STREET 1: 450 COMMACK ROAD CITY: DEER PARK STATE: NY ZIP: 11729 CORRESP 1 filename1.htm
Langer, Inc,
450 Commack Road
Deer Park, New York 11729-4510
(631) 667-1200


June 17, 2008

VIA EDGAR

Securities and Exchange Commission
10001 F Street, NE
Washington, D.C. 20549

 
Re:
Langer, Inc. (the “Company”), a Delaware corporation, Amendment No. 4 of Registration Statement on Form S-3/A, filed on June 3, 2008, Registration No. 333-139882
 
Ladies and Gentlemen:

Pursuant to the applicable rules under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated to 4:00 P.M. on June 18, 2008 or as soon thereafter as practicable.

The Company confirms that it is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the issuance of Common Stock covered by the Registration Statement.

The Company hereby acknowledges the following:

·
should the Securities Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declares 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.
 
    Very truly yours,
 
 		  
 		  
 
    /s/ Kathleen P. Bloch
 
Kathleen P. Bloch
 
Vice President and Chief Financial Officer
 
 
 
 
 
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