SEC Comment Letter for VERSO TECHNOLOGIES INC (CIK 0000797448) — Sep 13, 2005
VERSO TECHNOLOGIES INC (CIK 0000797448)
Date: Sept. 13, 2005 · CIK: 0000797448 · Accession: 0000000000-05-047317
AI Filing Summary & Sentiment
File numbers found in text: 333-126223, 333-127817
Referenced dates: July 26, 2005
Letter
September 13, 2005 Mail Stop 4561 Steven A. Odom Chairman of the Board and Chief Executive Officer Verso Technologies, Inc. 400 Galleria Parkway Suite 300 Atlanta, GA 30339
Re: Verso Technologies, Inc. Registration Statement on Form S-3/A Filed August 24, 2005 File No. 333-126223
Dear Mr. Odom:
We have reviewed your responses to the comments in our letter dated July 26, 2005 and have the following additional comments. Prospectus Cover Page 1. Please revise to disclose your concurrent offering on Form S-3, File No. 333-127817 and to state the number of shares currently being offered under your other registration statement.
Where You Can Find More Information, page 8 2. We refer you to comment 1 of our letter dated July 26, 2005. Please revise this section to include your Form 10-Q filed on August 9, 2005 and ensure that your future amendments are updated to include all filings that are required to be incorporated by reference and are made prior to effectiveness. See Interp. H.69 of the July 1997 CF Manual of Publicly Available Telephone Interpretations.
Selling Shareholders, page 13 3. We refer you to comment 2 of our letter dated July 26, 2005. Please tell us why you have not discussed the Non-Competition Agreement with the former owners of WSECI or filed such agreement as an exhibit to the registration statement.
* * * * *
If you have any questions, please call Adam Halper, at (202) 551-3482 or Sara Kalin, at (202) 551-3454. If you require additional assistance you may contact the undersigned, at (202) 551-3730.
Sincerely,
Barbara C. Jacobs
Assistant Director
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
September 13, 2005
Mail Stop 4561
Steven A. Odom
Chairman of the Board and Chief Executive Officer
Verso Technologies, Inc.
400 Galleria Parkway
Suite 300
Atlanta, GA 30339
Re: Verso Technologies, Inc.
Registration Statement on Form S-3/A
Filed August 24, 2005
File No. 333-126223
Dear Mr. Odom:
We have reviewed your responses to the comments in our letter
dated July 26, 2005 and have the following additional comments.
Prospectus Cover Page
1. Please revise to disclose your concurrent offering on Form S-3,
File No. 333-127817 and to state the number of shares currently
being
offered under your other registration statement.
Where You Can Find More Information, page 8
2. We refer you to comment 1 of our letter dated July 26, 2005.
Please revise this section to include your Form 10-Q filed on
August
9, 2005 and ensure that your future amendments are updated to
include
all filings that are required to be incorporated by reference and
are
made prior to effectiveness. See Interp. H.69 of the July 1997 CF
Manual of Publicly Available Telephone Interpretations.
Selling Shareholders, page 13
3. We refer you to comment 2 of our letter dated July 26, 2005.
Please tell us why you have not discussed the Non-Competition
Agreement with the former owners of WSECI or filed such agreement
as
an exhibit to the registration statement.
* * * * *
If you have any questions, please call Adam Halper, at (202)
551-3482 or Sara Kalin, at (202) 551-3454. If you require
additional
assistance you may contact the undersigned, at (202) 551-3730.
Sincerely,
Barbara C. Jacobs
Assistant Director
cc: Via Facsimile
Robert C. Hussle, Esq & Lori Gelchion, Esq.
Rogers & Hardin LLP
2700 International Tower
229 Peachtree St., NE
Atlanta, GA 30303
Telephone: (404) 522-4700
Facsimile: (404) 525-2224
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Steven A. Odom
Verso Technologies, Inc.
September 13, 2005
Page 1
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