-----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, WgscxgfbvxtZX0+w0IOiVm++rrYLmOXGUFG32acPV6CDdsdXDobjEieAifgrXkET 0ce1YUvkrbJn6QPoCDbbSA== 0001104659-08-032166.txt : 20080630 0001104659-08-032166.hdr.sgml : 20080630 20080512102116 ACCESSION NUMBER: 0001104659-08-032166 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080512 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TUESDAY MORNING CORP/DE CENTRAL INDEX KEY: 0000878726 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-VARIETY STORES [5331] IRS NUMBER: 752398532 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6250 LBJ FREEWAY CITY: DALLAS STATE: TX ZIP: 75240 BUSINESS PHONE: 2143873562 MAIL ADDRESS: STREET 1: 6250 LBJ FREEWAY CITY: DALLAS STATE: TX ZIP: 75240 CORRESP 1 filename1.htm

 

Tuesday Morning Corporation

6250 LBJ Freeway

Dallas, Texas 75240-6321

 

May 12, 2008

 

VIA EDGAR

 

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:

H. Christopher Owings

Scott M. Anderegg

William Choi

Andrew Blume

 

 

 

 

 

 

 

Re:

Tuesday Morning Corporation
Registration Statement on Form S-3
Initially Filed November 2, 2007
File No. 333-147103

 

Gentlemen:

 

The Company hereby requests acceleration of the effective date of its Registration Statement on Form S-3, as amended (SEC File No. 333-147103), to 10:00 A.M., Eastern time, on May 14, 2008 or as soon thereafter as possible.  In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended (the “Act”), the Company hereby confirms that it is aware of its obligations under the Act.  In addition, the Company acknowledges that:

 

1.               Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

2.               The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

3.               The Company 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.

 


 

Please call James S. Rowe of Kirkland & Ellis LLP, special counsel to the Company, at (312) 861-2191 as soon as the Registration Statement has been declared effective.

 

 

Very truly yours,

 

 

 

Tuesday Morning Corporation

 

 

 

 

By:

/s/ Stephanie Bowman

 

Name:

Stephanie Bowman

 

Its:

Executive Vice President and Chief Financial Officer

 

 

 

 

cc:

James S. Rowe

 

Harva R. Dockery

 

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