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Securities Act of 1934 - Section 12(g)November 21, 2005Response of the Office of Chief Counsel
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Re: |
Jazz Semiconductor, Inc. |
Based on the facts presented, the Division will not raise any objection if Jazz Semiconductor, Inc ("Jazz") does not comply with the registration requirements of Section 12(g) of the Securities Exchange Act of 1934 (the "Exchange Act"), with respect to options granted and to be granted pursuant to the company's 2002 Amended and Restated Equity Incentive Plan (the "Plan") in the manner and subject to all terms and conditions set forth in your letter. This position will remain in effect until the date at which Jazz otherwise becomes subject to the Exchange Act registration or reporting requirements with respect to any other class of its securities.
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 only represents the Division's position on enforcement and does not purport to express any legal conclusion on the question presented.
Sincerely,
Robert Plesnarski
Deputy Chief Counsel
The Incoming Letter is in Acrobat format.
http://www.sec.gov/divisions/corpfin/cf-noaction/jazzsemi112105.htm
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