SecProbe.io

CORRESP
1
filename1.htm

      Unassociated Document

      January
        18, 2008

    VIA
      FAX & EDGAR

    Ms.
      Michele M. Anderson, Branch Chief

    Mr.
      John
      J. Harrington, Attorney-Adviser

    U.S.
      Securities and Exchange Commission

    Division
      of Corporation Finance

    100
      F.
      Street, N.E.

    Washington,
      D.C. 20549

              Re:

              Glowpoint,
                Inc. -- Registration Statement on Form S-1/A

              File
                No. 333-146838

    Dear
      Ms.
      Anderson and Mr. Harrington:

    Pursuant
      to Rule 461(a) of the rules and regulations promulgated under the Securities
      Act
      of 1933, as amended (the "Act"),
      Glowpoint, Inc., a Delaware corporation (the "Company"),
      hereby requests that the Registration Statement on Form S-1 filed on October
      22,
      2007, as amended by Amendment No. 1 filed on December 18, 2007 and Amendment
      No.
      2 filed on January 11, 2008, be declared effective on
Tuesday,
      January 22, 2008,
      at
9:00
      a.m.
      Washington, D.C. time, or as soon thereafter as practicable. The Company
      acknowledges that:

              ·

              should
                the Commission or the staff, acting pursuant to delegated authority,
                declare the filing effective, it does not foreclose the Commission
                from
                taking any action with respect to the
                filing;

              ·

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

              ·

              the
                Company may not assert staff comments and the declaration of effectiveness
                as a defense in any proceeding initiated by the Commission or any
                person
                under the federal securities laws of the United
                States.

    The
      Company respectfully requests confirmation of effectiveness and requests that
      the same be communicated to me (telephone: 312-235-3888; fax: 973-556-1272)
      or
      our legal counsel, Cheryl A. Gorman, Esq. (telephone: 973-596-4865; fax:
      973-639-8305). Your consideration in this matter is greatly
      appreciated.

    Sincerely,

    Glowpoint,
      Inc.

    By:
      /s/
      David W. Robinson

    David
      W.
      Robinson, Esq.

    General
      Counsel and Corporate Secretary

    DWR:
      MS

    cc:
      Cheryl Gorman, Esq.