SEC Company Response from PINNACLE SYSTEMS INC (CIK 0000774695) — Dec 30, 2004
PINNACLE SYSTEMS INC (CIK 0000774695)
Date: Dec. 30, 2004 · CIK: 0000774695 · Accession: 0001193125-04-221431
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CORRESP 1 filename1.htm Letter to the SEC Pinnacle Systems, Inc. 280 North Bernardo Avenue Mountain View, California 94043 December 30, 2004 Via Facsimile and Overnight Delivery Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-1004 Re: Pinnacle Systems, Inc. Form 10-K for the fiscal year ended June 30, 2004 File No. 0-24784 Ladies and Gentlemen: Pursuant to the request included in your letter, dated November 4, 2004 relating to the above-referenced filing, as the same may be amended from time to time (the “Filing”), Pinnacle Systems, Inc. (the “Company”) hereby acknowledges that: • the Company is responsible for the adequacy and accuracy of the disclosure in the Filing; • Staff comments or changes to disclosure in response to Staff comments in the Filing reviewed by the Staff do not foreclose the Commission from taking any action with respect to the Filing; 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. The Company appreciates your review of the Filing. Please do not hesitate to contact me should you need anything further. Sincerely, PINNACLE SYSTEMS, INC. By: /S/ SUZY SEANDEL Suzy Seandel Vice President, Finance and Accounting, and Interim Chief Financial Officer