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Securities Exchange Act of 1934
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Re: |
CPA:14 Holdings Inc. |
Based on the facts presented, it is the Division's view that the effectiveness of CPA:14 Holdings Inc.'s registration statement on Form S-4 and the post-effective amendment thereto during the fiscal year 2006 would not preclude CPA:14 Holdings Inc. from utilizing Rule 12h-3 under the Securities Exchange Act of 1934. In reaching this position, we particularly note the following:
This position is based on the representations made to the Division in your letter. Any different facts or conditions might require the Division to reach a different conclusion. Further, this response expresses the Division's position on enforcement action only and does not express any legal conclusion on the question presented.
Sincerely,
Charles Kwon
Special Counsel
The Incoming Letter is in Acrobat format.
http://www.sec.gov/divisions/corpfin/cf-noaction/cpa14121106.htm
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