-----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, IkOEa1i89/JECkH1C3eB23xDEDRwXRRwjt0TlSwRIiXs782OZYaMeSarB42zwIiZ 6WeQPBete4xQE579K+KCaQ== 0001104659-06-038933.txt : 20060912 0001104659-06-038933.hdr.sgml : 20060912 20060601213938 ACCESSION NUMBER: 0001104659-06-038933 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060601 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NEIMAN MARCUS GROUP INC CENTRAL INDEX KEY: 0000819539 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-DEPARTMENT STORES [5311] IRS NUMBER: 954119509 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE MARCUS SQUARE STREET 2: 1618 MAIN STREET CITY: DALLAS STATE: TX ZIP: 75201 BUSINESS PHONE: 214-741-6911 MAIL ADDRESS: STREET 1: ONE MARCUS SQUARE STREET 2: 1618 MAIN STREET CITY: DALLAS STATE: TX ZIP: 75201 CORRESP 1 filename1.htm

 

The Neiman Marcus Group, Inc.
1618 Main Street
Dallas, Texas 75201

 

June 1, 2006

 

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.  20549-010

 

Attention:    H. Christopher Owings

Re:

The Neiman Marcus Group, Inc., Registration Statement on Form S-1 (File No. 333-133184)

 

 

 

Dear Sir:

 

On behalf of The Neiman Marcus Group, Inc. and in accordance with Rule 461 of the Securities Act of 1933, as amended, I hereby request the acceleration of the effective date of the above-referenced registration statement so that such registration statement, as amended, is declared effective at 11 a.m., Eastern Standard Time, on June 5, 2006, or as soon as practicable thereafter.

 

In connection with this request for the acceleration of the effective date of the Registration Statement, we acknowledge that:

 

(i)  should the Securities and Exchange Commission (the “Commission”) or 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;

 

(ii)  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

(iii)  the registrants may 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.

 


 

 

Very truly yours,

 

 

 

THE NEIMAN MARCUS GROUP, INC.

 

 

 

 

 

By:

/s/ Nelson A. Bangs

 

 

Name:

Nelson A. Bangs

 

Title:

Senior Vice President and

 

 

General Counsel

 

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