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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2011
Author
/s/ Terry French for
Form
UPLOAD
Company
TaoWeave, Inc. (TWAV) (CIK 0000746210)

Letter

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

Show Raw Text
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