SEC Comment Letter for TaoWeave, Inc. (TWAV) (CIK 0000746210) (TWAV) — Aug 16, 2012
TaoWeave, Inc. (TWAV) (CIK 0000746210)
Date: Aug. 16, 2012 · CIK: 0000746210 · Accession: 0000000000-12-044533
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August 16 , 2012 Via E -mail Joseph Laezza Glowpoint, Inc. 430 Mountain Avenue Suite 301 Murray, NJ 07974 Re: Glowpoint, Inc. Form 10 -K for Fiscal Year Ended December 31, 2011 Filed March 8, 2012 File No. 001 -35376 Dear Mr. Laezza: We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accur acy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Larry Spirgel Assistant Director