-----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, I2szC4O7cyM7fAPFgfUaDdXTpKtPnfH2VDvJaRwIrh3fGjF+oLnChGZpl9TNahNI L7jIsU+CmB9g/PkF16Bjyw== 0001011438-05-000026.txt : 20060316 0001011438-05-000026.hdr.sgml : 20060316 20050202164320 ACCESSION NUMBER: 0001011438-05-000026 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNIVERSAL DETECTION TECHNOLOGY CENTRAL INDEX KEY: 0000763950 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823] IRS NUMBER: 952746949 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9300 WILSHIRE BOULEVARD, SUITE 308 CITY: BEVERLY HILLS STATE: CA ZIP: 90212 BUSINESS PHONE: 3102483655 MAIL ADDRESS: STREET 1: 9300 WILSHIRE BOULEVARD, SUITE 308 CITY: BEVERLY HILLS STATE: CA ZIP: 90212 FORMER COMPANY: FORMER CONFORMED NAME: POLLUTION RESEARCH & CONTROL CORP /CA/ DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DASIBI ENVIRONMENTAL CORP DATE OF NAME CHANGE: 19900529 CORRESP 1 filename1.txt UNIVERSAL DETECTION TECHNOLOGY 9595 Wilshire Blvd., Suite 700 Los Angeles, CA 90212 VIA FACSIMILE/EDGAR February 2, 2005 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549-1004 Attention: Jay S. Mumford, Esq. RE: Universal Detection Technology Registration Statement on Form SB-2 (File No. 333-117859) Acceleration Request ---------------------------------------------------------- Dear Mr. Mumford: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Universal Detection Technology hereby requests the Securities and Exchange Commission to accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement effective as of 5:00 pm, Washington, D.C. time, on February 2, 2005, or as soon as practicable thereafter. We acknowledge the following: o 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; o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve Universal Detection from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and o Universal Detection 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. Very truly yours, UNIVERSAL DETECTION TECHNOLOGY /s/ Jacques Tizabi ---------------------------------- Jacques Tizabi Chief Executive Officer cc: Julie M. Kaufer, Esq. -----END PRIVACY-ENHANCED MESSAGE-----