|
Securities Exchange Act of 1934
|
Re: |
Cygnus, Inc. |
Based on the facts presented, the Division will not object if Cygnus does not file future periodic reports under Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934, beginning with its annual report on Form 10-K for the fiscal year ended December 31, 2005. 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 conclusions on the questions presented.
Sincerely,
Adélaja K. Heyliger
Attorney-Adviser
The Incoming Letter is in Acrobat format.
http://www.sec.gov/divisions/corpfin/cf-noaction/cygnus032706.htm
Home | Previous Page | Modified: 03/31/2006 |