2011-03-28

Added · Updated

SEC Division of Corporation Finance no-action letter: Constar International Inc.

Constar International Inc. requests that the Staff of the Division of Corporate Finance concur with its view that updating and deeming effective its Form S-8 registration statement during fiscal year 2010 does not preclude the Company from using Rule 12h-3 to suspend its reporting obligations under Sections 13(a) and 15(d) of the Securities Exchange Act of 1934. The Company intends to file a Form 15 to terminate its duty to file reports prior to the March 31, 2011 deadline for its Form 10-K, citing a Chapter 11 reorganization that will result in approximately 212 record holders of its new equity securities. This action seeks to suspend reporting requirements despite the application of Rule 12h-3(c), which normally denies suspension during a fiscal year in which a registration statement becomes effective or is updated.

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Securities Act of 19331933Securities Exchange Act of 19341934Trust Indenture Act of 19391939SEC Division of CorporationFinance no-action letter: Con…2011-03-28 · this document
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