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SEC Comment Letter for Inuvo, Inc. (INUV) (CIK 0000829323) (INUV) — Sep 10, 2008

Inuvo, Inc. (INUV) (CIK 0000829323)
Date: Sept. 10, 2008 · CIK: 0000829323 · Accession: 0000000000-08-045484

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 10, 2008
Author
Kyle Moffatt
Form
UPLOAD
Company
Inuvo, Inc. (INUV) (CIK 0000829323)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 September 10, 2008 Scott P. Mitchell President and Chief Executive Officer Think Partnership Inc. 15550 Lightwave Drive 3 rd Floor Clearwater, FL 33760 RE: Think Partnership Inc. Form 10-K for the Fiscal Year Ended December 31, 2007 Filed March 31, 2008 and Amendments on April 30, 2008 and August 11, 2008 Form 10-Q for the Quarterly Periods Ended March 31, 2008 and June 30, 2008 File No. 1-32442

Dear Mr. Mitchell: We issued comments to you on the above captioned filings on August 22, 2008. As of the date of this letter, you have not amended your filings to comply with our comments. If you do not respond to the outstanding comments by filing your amended Forms 10-K and 10-Q or contact us by September 24, 2008, we will, consistent to our obligations under the federal securities laws, decide on how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff’s decision to release publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff’s decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm and http://www.sec.gov/news/press/2005- 72.htm .

Scott P. Mitchell Think Partnership Inc. September 10, 2008 Page 2 Please contact Dean Suehiro, Senior Staff Accountant, at 202-551-3384 if you have any questions. S i n c e r e l y , K y l e M o f f a t t Accountant Branch Chief

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720
       September 10, 2008
 Scott P. Mitchell President and Chief Executive Officer Think Partnership Inc. 15550 Lightwave Drive 3
rd Floor
Clearwater, FL 33760
 RE: Think Partnership Inc.
Form 10-K for the Fiscal Year Ended December 31, 2007
  Filed March 31, 2008 and Amendments on April 30, 2008 and
August 11, 2008

  Form 10-Q for the Quarterly Periods Ended March 31, 2008 and
June 30, 2008
  File No. 1-32442

Dear Mr. Mitchell:   We issued comments to you on the above captioned filings on August 22, 2008.  As of the date of this letter, you have not amended your filings to comply with our comments.     If you do not respond to the outstanding comments by filing your amended Forms 10-K and 10-Q or contact us by September 24, 2008, we will, consistent to our obligations under the federal securities laws, decide on how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosure.  Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff’s decision to release publicly comment letters and response letters relating to disclosure filings it has reviewed.  You can find more information about the staff’s decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm
 and http://www.sec.gov/news/press/2005-
72.htm .

Scott P. Mitchell
Think Partnership Inc. September 10, 2008 Page 2    Please contact Dean Suehiro, Senior  Staff Accountant, at 202-551-3384 if you
have any questions.          S i n c e r e l y ,             K y l e  M o f f a t t          Accountant Branch Chief