SEC Company Response from NATIONAL RESEARCH CORP (NRC) (CIK 0000070487) (NRC) — Sep 28, 2005

NATIONAL RESEARCH CORP (NRC) (CIK 0000070487)
Date: Sept. 28, 2005 · CIK: 0000070487 · Accession: 0000897069-05-002319

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AI Filing Summary & Sentiment

File numbers found in text: 000-29466

Date

September 28, 2005

Author

Plichta

Form

CORRESP

Company

NATIONAL RESEARCH CORP (NRC) (CIK 0000070487)

Letter

VIA EDGAR AND FACSIMILE CLIENT/MATTER NUMBER 044741-0103 Mr. Jim B. Rosenberg Ms. Sasha S. Parikh Ms. Mary Mast U.S. Securities and Exchange Commission Division of Corporate Finance Washington, DC 20549 Re: National Research Corporation Annual Report on Form 10-K for the year ended December 31, 2004 File No. 000-29466

Dear Mr. Rosenberg:

On behalf of our client, National Research Corporation, a Wisconsin corporation (the “Company”), in connection with the letter of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated September 15, 2005, with respect to the above-referenced Annual Report on Form 10-K, we hereby request an extension of time in which to respond to the Staff’s comments contained in said letter. The Company anticipates that it will deliver its response no later than October 5, 2005.

If the Staff has any questions with respect to any of the foregoing, please contact the undersigned at (414) 297-5670 or Russell E. Ryba at (414) 297-5668.

Very
truly yours,
/s/ Mark T.
Plichta

Show Raw Text

CORRESP
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filename1.htm

     FOLEY & LARDNER LLP
ATTORNEYS AT LAW

     777 EAST WISCONSIN AVENUE

MILWAUKEE, WISCONSIN  53202-5306

414.271.2400  TEL

414.297.4900  FAX

www.foley.com

     September 28, 2005

     WRITER'S DIRECT LINE

414.297.5670

mplichta@foley.com  Email

     VIA EDGAR AND FACSIMILE

     CLIENT/MATTER NUMBER

044741-0103

Mr.           Jim B.
Rosenberg
Ms. Sasha S. Parikh
Ms. Mary Mast
U.S. Securities and Exchange
Commission
Division of Corporate Finance
Washington, DC 20549

Re:
National
Research Corporation
Annual Report on Form 10-K for the year ended December 31, 2004
File
No. 000-29466

Dear Mr. Rosenberg:

        On
behalf of our client, National Research Corporation, a Wisconsin corporation (the
“Company”), in connection with the letter of the Staff (the “Staff”)
of the Securities and Exchange Commission (the “Commission”), dated
September 15, 2005, with respect to the above-referenced Annual Report on Form 10-K,
we hereby request an extension of time in which to respond to the Staff’s comments
contained in said letter. The Company anticipates that it will deliver its response no
later than October 5, 2005.

        If
the Staff has any questions with respect to any of the foregoing, please contact the
undersigned at (414) 297-5670 or Russell E. Ryba at (414) 297-5668.

Very
truly yours,

/s/ Mark T.
Plichta

Mark T. Plichta

cc:
Michael
D. Hays
Patrick E. Beans
  National Research Corporation
Benjamin F. Garmer, III
Russell E.
Ryba
  Foley & Lardner LLP
Alexi A. Wellman
  KPMG LLP

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