-----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, Vbt58xRK3JNxdWTMe29nzlfCeAetI2d5ldSdO1cLgvwDJY4gaIQWKhMipJtCN5O4 F6a/ctrju8sX/jeJWvKQzQ== 0001193125-10-264784.txt : 20110106 0001193125-10-264784.hdr.sgml : 20110106 20101119100826 ACCESSION NUMBER: 0001193125-10-264784 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOOKS24X7 COM INC CENTRAL INDEX KEY: 0001145743 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 RIVER RIDGE DRIVE STREET 2: SUITE 104 CITY: NORWOOD STATE: MA ZIP: 02062 BUSINESS PHONE: 781-440-0550 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SKILLSOFT CORP CENTRAL INDEX KEY: 0001094451 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 020496115 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20 INDUSTRIAL PARK DRIVE CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 6033243000 MAIL ADDRESS: STREET 1: 20 INDUSTRIAL PARK DRIVE CITY: NASHUA STATE: NH ZIP: 03062 FORMER COMPANY: FORMER CONFORMED NAME: SKILLSOFT PUBLIC LTD CO DATE OF NAME CHANGE: 20021120 FORMER COMPANY: FORMER CONFORMED NAME: SKILLSOFT CORP DATE OF NAME CHANGE: 19990903 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SkillSoft Ltd CENTRAL INDEX KEY: 0000940181 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 603-324-3000 MAIL ADDRESS: STREET 1: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 FORMER COMPANY: FORMER CONFORMED NAME: SKILLSOFT PUBLIC LIMITED CO DATE OF NAME CHANGE: 20021121 FORMER COMPANY: FORMER CONFORMED NAME: SKILLSOFT PUBLIC LTD CO DATE OF NAME CHANGE: 20021120 FORMER COMPANY: FORMER CONFORMED NAME: SMARTFORCE PUBLIC LTD CO DATE OF NAME CHANGE: 20000314 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SSI Investments III Ltd CENTRAL INDEX KEY: 0001488788 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: BLOCK 3; THE HARCOURT CENTRE STREET 2: HARCOURT ROAD CITY: DUBLIN STATE: L2 ZIP: 2 BUSINESS PHONE: 650-617-0050 MAIL ADDRESS: STREET 1: BLOCK 3; THE HARCOURT CENTRE STREET 2: HARCOURT ROAD CITY: DUBLIN STATE: L2 ZIP: 2 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SkillSoft U.K. Ltd CENTRAL INDEX KEY: 0001501903 IRS NUMBER: 000000000 STATE OF INCORPORATION: X0 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 603-324-3000 MAIL ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SkillSoft Finance Ltd CENTRAL INDEX KEY: 0001501904 IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 603-324-3000 MAIL ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBT (Technology) Ltd CENTRAL INDEX KEY: 0001501905 IRS NUMBER: 000000000 STATE OF INCORPORATION: L2 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 603-324-3000 MAIL ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SSI Co-Issuer LLC CENTRAL INDEX KEY: 0001501918 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 603-324-3000 MAIL ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SSI Investments II Ltd CENTRAL INDEX KEY: 0001501919 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: L2 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 603-324-3000 MAIL ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SkillSoft Canada, Ltd. CENTRAL INDEX KEY: 0001501932 IRS NUMBER: 000000000 STATE OF INCORPORATION: Z4 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 603-324-3000 MAIL ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SkillSoft Ireland Ltd CENTRAL INDEX KEY: 0001501933 IRS NUMBER: 000000000 STATE OF INCORPORATION: L2 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 603-324-3000 MAIL ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Stargazer Productions CENTRAL INDEX KEY: 0001501940 IRS NUMBER: 000000000 STATE OF INCORPORATION: L2 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 603-324-3000 MAIL ADDRESS: STREET 1: C/O SKILLSOFT LIMITED STREET 2: 107 NORTHEASTERN BOULEVARD CITY: NASHUA STATE: NH ZIP: 03062 CORRESP 1 filename1.htm Acceleration Request

[LETTERHEAD OF SSI INVESTMENTS II LIMITED]

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3628

 

Attention:

    Mr. Matthew Crispino, Esq. – Staff Attorney
   Ms. Courtney Haseley, Esq. – Staff Attorney
Date    19 November 2010

Reference    

    SSI Investments II Limited

Subject

    Registration Statement on Form S-4,
   Filed October 8, 2010, as amended November 10, 2010,
   File Nos. 333-169857 and 333-169857-01 through -11

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SSI Investments II Limited and SSI Co-Issuer LLC (the “Co-Issuers”), hereby request that the effective date for the Registration Statement referred to above (the “Registration Statement”) be accelerated so that it will be declared effective by 10:00 a.m. Eastern Time on November 22, 2010 or as soon as possible thereafter.

The Co-Issuers acknowledge their responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above-referenced Registration Statement. In addition, in connection with our request for acceleration, we acknowledge that:

 

  •  

should 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;

 

  •  

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

  •  

the Co-Issuers may not assert the staff’s 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.

Please call Marvin B. Tagaban of Ropes & Gray LLP at (212) 596-9526 as soon as the Registration Statement has been declared effective.

 

Very truly yours,

SSI INVESTMENTS II LIMITED

SSI CO-ISSUER LLC

/s/ Thomas J. McDonald

Thomas J. McDonald

Chief Financial Officer

cc:

Craig E. Marcus, Esq. (Ropes & Gray LLP)

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