SEC Comment Letter for TaoWeave, Inc. (TWAV) (CIK 0000746210) (TWAV) — Jan 7, 2008
TaoWeave, Inc. (TWAV) (CIK 0000746210)
Date: Jan. 7, 2008 · CIK: 0000746210 · Accession: 0000000000-08-001009
AI Filing Summary & Sentiment
File numbers found in text: 000-25940
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3720
January 7, 2008
Via U.S. Mail and Fax (973) 639-8305
David W. Robinson, Esq.
General Counsel and Corporate Secretary Glowpoint, Inc. 225 Long Avenue Hillside, NJ 07205
RE: Glowpoint, Inc.
Form 10-K for the fiscal year ended December 31, 2006 Filed June 6, 2007 File No. 000-25940
Dear Mr. Robinson:
We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments. However, the legal review of the Form S-1 is continuing.
Sincerely, Larry Spirgel Assistant Director