SEC Company Response from SPESCOM SOFTWARE INC (CIK 0000813747) — Dec 22, 2004
SPESCOM SOFTWARE INC (CIK 0000813747)
Date: Dec. 22, 2004 · CIK: 0000813747 · Accession: 0001047469-04-038090
AI Filing Summary & Sentiment
File numbers found in text: 000-15935, 333-112295
Letter
Re:Spescom Software Inc.
December 22, 2004
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Daniel Lee
Post-Effective Amendment No. 1 to Registration Statement on Form S-2
(File No. 333-112295)
Mr. Lee:
Per your request, Spescom Software Inc. hereby notifies you that the purpose of the above-referenced filing was to incorporate into the existing Registration Statement on Form S-2 by reference our Annual Report on Form 10-K, filed December 6, 2004 (File No. 000-15935).
Thank you for your assistance and please contact Betsy Austin of Gibson, Dunn & Crutcher LLP at (650) 849-5296 if you have any questions or comments.
Sincerely,
/s/ JOHN LOW John Low
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CORRESP
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filename1.htm
December 22, 2004
Via EDGAR
Securities
and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Daniel Lee
Re:Spescom Software Inc.
Post-Effective Amendment No. 1 to Registration Statement on Form S-2
(File No. 333-112295)
Mr. Lee:
Per
your request, Spescom Software Inc. hereby notifies you that the purpose of the above-referenced filing was to incorporate into the existing Registration Statement on
Form S-2 by reference our Annual Report on Form 10-K, filed December 6, 2004 (File No. 000-15935).
Thank
you for your assistance and please contact Betsy Austin of Gibson, Dunn & Crutcher LLP at (650) 849-5296 if you have any questions or comments.
Sincerely,
/s/ JOHN LOW John Low
Chief Financial Officer