-----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, O06HHC5e7k10V3PbAcorpvmwx8zyyUJ5Q/9X8VOOhon+ttpgr1LUq0AgFatrIW3J em2lqMGWolzQ/ewI3zxj2A== 0000950134-07-018951.txt : 20071102 0000950134-07-018951.hdr.sgml : 20071102 20070824125158 ACCESSION NUMBER: 0000950134-07-018951 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070824 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NATURAL HEALTH TRENDS CORP CENTRAL INDEX KEY: 0000912061 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MISCELLANEOUS NONDURABLE GOODS [5190] IRS NUMBER: 592705336 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2050 DIPLOMAT DRIVE STREET 2: -- CITY: DALLAS STATE: TX ZIP: 75234 BUSINESS PHONE: 972-241-4080 MAIL ADDRESS: STREET 1: 2050 DIPLOMAT DRIVE STREET 2: -- CITY: DALLAS STATE: TX ZIP: 75234 CORRESP 1 filename1.htm corresp
 

NATURAL HEALTH TRENDS CORP.
2050 Diplomat Drive
Dallas, TX 75234
August 24, 2007
H. Christopher Owings
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
         
 
  Re:   Natural Health Trends Corp.
Amendment No. 1 to Registration Statement on Form S-3
Filed August 3, 2007
File No. 333-144219
Dear Mr. Owings:
     Set forth below are the responses of Natural Health Trends Corp. (the “Company”) to the Commission’s comment letter dated August 21, 2007. Where appropriate, we have included references to Amendment No. 2 to the referenced Registration Statement on Form S-3 (the “Amended Registration Statement”), which we have concurrently filed with the Commission.
     For your convenience, the Commission’s comments have been repeated herein, with the Company’s response immediately following each of the Commission’s comments and highlighted in bold font.
Incorporation of Documents by Reference, page 26
  1.   Please specifically incorporate by reference your Form 10-Q for Fiscal Quarter Ended June 30, 2007. See Item 12(a)(2) of Form S-3.
The Amended Registration Statement specifically incorporates by reference the Company’s Form 10-Q for the Fiscal Quarter Ended June 30, 2007, as filed on August 13, 2007.
  2.   It is unclear why you indicate you are incorporating by reference two Forms 8-K filed April 26, 2007 when it appears you have only filed one. Please advise or revise.
The inclusion of duplicate references to the Company’s Form 8-K filed April 26, 2007 was a typographical error that has been corrected to reference the single filing of a Form 8-K on that date.

 

 

Securities and Exchange Commission
Page 2
     Thank you for your consideration of the foregoing responses. As we discussed with Ms. Anita Karu of the Commission, we are simultaneously submitting a request for acceleration of the effective date of the Amended Registration Statement. Should you have any questions regarding the above responses or the request for acceleration, please do not hesitate to contact our counsel, John B. McKnight, at (214) 740-8675 or the undersigned at (972) 241-4080.
         
  Sincerely,
 		  
  /s/ Chris T. Sharng    
  Chris T. Sharng   
  President   
 
cc: John B. McKnight, Esq.

 

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