0001193125-19-224402.txt : 20190925 0001193125-19-224402.hdr.sgml : 20190925 20190819151102 ACCESSION NUMBER: 0001193125-19-224402 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190819 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROSETTA STONE INC CENTRAL INDEX KEY: 0001351285 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 043837082 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1621 NORTH KENT STREET STREET 2: SUITE 1200 CITY: ARLINGTON STATE: VA ZIP: 22209 BUSINESS PHONE: 703-387-5800 MAIL ADDRESS: STREET 1: 1621 NORTH KENT STREET STREET 2: SUITE 1200 CITY: ARLINGTON STATE: VA ZIP: 22209 CORRESP 1 filename1.htm CORRESP

LOGO

Rosetta Stone Inc.

1621 North Kent St., Suite 1200

Arlington, Virginia 22209

August 19, 2019

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn : Jan Woo, Legal Branch Chief

 

  Re:

Rosetta Stone Inc.

Withdrawal Request for Acceleration of Effectiveness

Registration Statement on Form S-3/A (File No. 333-233046)

Ladies and Gentlemen:

On August 15, 2019, Rosetta Stone Inc. (the “Company”) requested acceleration of the effective date and time of the above-referenced Registration Statement on Form S-3, as amended by Amendment No. 1 (File No. 333-233046), to Monday, August 19, 2019, at 4:30 PM, Eastern Time, or as soon as possible thereafter. The Company hereby withdraws such acceleration request until further notice.

Please direct any questions or comments regarding this correspondence to our counsel, Lillian Tsu of Hogan Lovells US LLP, at (212) 918-3599.

Thank you for your assistance in this matter.

 

Very Truly Yours,
Rosetta Stone Inc.
By:  

/s/ Sean J. Klein

  Sean J. Klein
  General Counsel & Secretary

CC: Lillian Tsu, Hogan Lovells US LLP

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