GRAPHIC

 

December 21, 2012

 

VIA EDGAR

 

Ms. Mara L. Ransom, Assistant Director

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549-3561

 

RE:

Supplemental Letter for Acceleration Request

 

QVC, Inc.

 

Registration Statement on Form S-4 (File No. 333-184501)

 

Dear Ms. Ransom:

 

Transmitted herewith is a request for acceleration of the effective date of the Registration Statement on Form S-4 (Registration No. 333-184501) (the “Registration Statement”).  In connection with the acceleration request, QVC, Inc. (the “Issuer”) and each of the undersigned guarantor co-registrants (collectively with the Issuer, the “Company”) hereby acknowledge as follows:

 

1.             Should the Securities and Exchange Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, such action does not foreclose the Commission from taking any action with respect to the Registration Statement.

 

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

 

3.             The Company may not assert such action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

GRAPHIC

 



 

Please contact the undersigned at (484) 701-1000 or our outside counsel, Jeffrey R. Kesselman at (303) 297-2900, with any questions.

 

 

Sincerely

 

 

 

QVC, Inc.

 

 

 

By:

/s/ Lawrence R. Hayes

 

 

Lawrence R. Hayes

 

 

Senior Vice President and General Counsel

 

 

 

 

 

Affiliate Investment, Inc.

 

Affiliate Relations Holdings, Inc.

 

AMI 2, Inc.

 

ER Marks, Inc.

 

 

 

 

 

By:

/s/ Daniel Feiner

 

 

Daniel Feiner

 

 

President of each of the foregoing entities

 

 

 

 

 

QVC International LLC

 

QVC Rocky Mount, Inc.

 

QVC San Antonio, LLC

 

 

 

 

 

By:

/s/ Lawrence R. Hayes

 

 

Lawrence R. Hayes

 

 

Senior Vice President and Secretary of each of the foregoing entities

 

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