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SEC CORRESPONDENCE LETTER/VERSO TECHNOLOGIES, INC.

[ROGERS & HARDIN LLP LETTERHEAD]

    WRITER’S DIRECT DIAL NUMBER

    (404) 420-4646

    WRITER’S E-MAIL ADDRESS

    LAG@RH-LAW.COM

October 14, 2005

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street

Washington, D.C. 20549

Attention: Kathleen Collins

    Re:

    Verso Technologies, Inc.

    Form 10-K for Fiscal Year Ended December 31, 2004

    Form 10-Q for Fiscal Quarters Ended March 31, 2005

    and June 30, 2005

    Form 8-K dated April 25, 2005 and July 25, 2005

    File No. 0-22190

Ladies and Gentlemen:

     On behalf of Verso Technologies, Inc. (the “Company”), we hereby inform the Staff that,
pursuant to a conversation between the undersigned and Tom Ferraro, Senior Staff Accountant, the
Company intends to respond on October 21, 2005 to the comments of the Staff contained in the letter
dated September 22, 2005 from Kathleen Collins, Accounting Branch Chief, to Steven Odom, Chief
Executive Officer of the Company. The Company requested additional time to respond to such
comments in order to allow sufficient time for the Company to contact and confer with both its
former and current independent auditors in connection with preparing the Company’s response to such
comments.

     Please contact the undersigned at the number set forth above if you have any questions or
comments concerning this letter.

Sincerely,

/s/ Lori A. Gelchion

Lori A. Gelchion

    cc:

    Mr. Tom Ferrero

    Ms. Mean Akst