SEC Company Response from MAMMA COM INC (CIK 0000839435) — Sep 15, 2005
MAMMA COM INC (CIK 0000839435)
Date: Sept. 15, 2005 · CIK: 0000839435 · Accession: 0001194396-05-000137
AI Filing Summary & Sentiment
File numbers found in text: 000-17164
Referenced dates: September 6, 2005
Letter
VIA EDGAR AND FACSIMLE 202-772-9205 Division of Corporation Finance United States Securities and Exchange Commission Re: Mamma.com Inc. Form 20-F for the Fiscal Year Ended December 31, 2004 File No. 000-17164
Dear Ms. Wright:
This letter is to confirm our recent conversation in which I requested, and you granted, an extension to September 26, 2005 for Mamma.com Inc. to respond to the comments of the Division of Corporation Finance in its letter dated September 6, 2005.
If you have any questions please feel free to contact me.
Very truly yours,
BLAIR & ROACH, LLP
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Mamma.com SEC Correspondence
BLAIR & ROACH, LLP
Attorneys
2645 Sheridan Drive
Tonawanda, New York 14150
PHONE (716) 834-9181
FAX (716) 834-9197
September 15, 2005
VIA EDGAR AND FACSIMLE
202-772-9205
Kenya Wright
Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F. Street, NE
Washington, D.C. 20549
Re:
Mamma.com Inc.
Form 20-F for the Fiscal Year Ended December 31, 2004
File No. 000-17164
Dear Ms. Wright:
This
letter is to confirm our recent conversation in which I requested, and you granted, an
extension to September 26, 2005 for Mamma.com Inc. to respond to the comments of the
Division of Corporation Finance in its letter dated September 6, 2005.
If
you have any questions please feel free to contact me.
Very truly yours,
BLAIR & ROACH, LLP
By: /s/ Michael E. Storck
Michael E. Storck
MES:mab