0001174947-12-000320.txt : 20120827 0001174947-12-000320.hdr.sgml : 20120827 20120730151026 ACCESSION NUMBER: 0001174947-12-000320 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120730 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPECTRUM GROUP INTERNATIONAL, INC. CENTRAL INDEX KEY: 0000895516 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-JEWELRY, WATCHES, PRECIOUS STONES & METALS [5094] IRS NUMBER: 222365834 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18061 FITCH CITY: IRVINE STATE: CA ZIP: 92614 BUSINESS PHONE: 949-955-1250 MAIL ADDRESS: STREET 1: 18061 FITCH CITY: IRVINE STATE: CA ZIP: 92614 FORMER COMPANY: FORMER CONFORMED NAME: ESCALA GROUP INC DATE OF NAME CHANGE: 20050927 FORMER COMPANY: FORMER CONFORMED NAME: GREG MANNING AUCTIONS INC DATE OF NAME CHANGE: 19941104 CORRESP 1 filename1.htm

Spectrum Group International, Inc.

1063 McGaw

Irvine, CA 92614

July 30, 2012

VIA EDGAR AND FEDERAL EXPRESS

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, DC 20549

Attn: Mara Ransom, Assistant Director

Re:	Spectrum Group International, Inc.
	Amendment No. 5 to Registration Statement on Form S-1
	Filed July 25, 2012
	File No. 333-180214

Dear Ms. Ransom:

The undersigned hereby respectfully requests that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the effective date of the above-referenced registration statement be accelerated so that it will become effective on July 30, 2012 at 4:30 p.m. (E.S.T.), or as soon thereafter as is practicable.

Please contact Abbe Dienstag of Kramer Levin Naftalis & Frankel LLP, counsel to the Registrant, at (212) 715-9280 upon the Registration Statement becoming effective.

	Sincerely,

	SPECTRUM GROUP INTERNATIONAL, INC.

	By:	/s/ Carol Meltzer
	Name: Carol Meltzer
	Title: General Counsel & Corporate Secretary