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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

AI Filing Summary & Sentiment

Date
December 30, 2004
Author
By
Form
CORRESP
Company
PINNACLE SYSTEMS INC (CIK 0000774695)

Letter

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.

Show Raw Text
CORRESP
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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