SEC Comment Letter for ZIX CORP (CIK 0000855612) — Jun 28, 2005
ZIX CORP (CIK 0000855612)
Date: June 28, 2005 · CIK: 0000855612 · Accession: 0000000000-05-033039
AI Filing Summary & Sentiment
File numbers found in text: 333-120548
Referenced dates: June 13, 2005
Letter
Room 4561 Bradley C. Almond Chief Financial Officer Zix Corporation 2711 N. Haskell Avenue, Suite 2300 LB 36 Dallas, Texas 75204-2960 Form 10-K for the fiscal year ended December 31, 2004 Form 10-Q for the quarter ended March 31, 2005 File No. 0-17995
Re: Zix Corporation Supplemental Response concerning Registration Statement on Form S-3 File No. 333-120548
Dear Mr. Almond:
Based on our limited review of the referenced filings, we have the following comments. With respect to the comments on the referenced periodic reports your response should be provided as soon as possible and not later than June 12, 2005.
Form 10-K
Consolidated Financial Statements
Note 10. Notes Payable Convertible Promissory Note 1. We note your response to comment number 4 of our letter dated June 13, 2005. Provide us with your calculations that include the Company`s preliminary conclusions and relevant amounts and provide the final entries used to record this transaction in your June 30, 2005 financial statements. Your response implies that the Company believes the terms of the new debt instruments are not substantially different from the original debt instrument. Please confirm and ensure that your analysis supports the Company`s determination. * * * * *
You may contact Meghan Akst, at (202) 551-3407 or Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 if you have any questions regarding comments on the financial statements and related matters. If you have any other questions, please call Adam Halper, at (202) 551-3482. If you require additional assistance you may contact me, at (202) 551-3462 or in my absence Barbara C. Jacobs, Assistant Director at, (202) 551-3730.
Sincerely,
Mark P. Shuman
Branch Chief - Legal
Show Raw Text
<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> June 28, 2005 Room 4561 Bradley C. Almond Chief Financial Officer Zix Corporation 2711 N. Haskell Avenue, Suite 2300 LB 36 Dallas, Texas 75204-2960 Re: Zix Corporation Supplemental Response concerning Registration Statement on Form S-3 File No. 333-120548 Form 10-K for the fiscal year ended December 31, 2004 Form 10-Q for the quarter ended March 31, 2005 File No. 0-17995 Dear Mr. Almond: Based on our limited review of the referenced filings, we have the following comments. With respect to the comments on the referenced periodic reports your response should be provided as soon as possible and not later than June 12, 2005. Form 10-K Consolidated Financial Statements Note 10. Notes Payable Convertible Promissory Note 1. We note your response to comment number 4 of our letter dated June 13, 2005. Provide us with your calculations that include the Company`s preliminary conclusions and relevant amounts and provide the final entries used to record this transaction in your June 30, 2005 financial statements. Your response implies that the Company believes the terms of the new debt instruments are not substantially different from the original debt instrument. Please confirm and ensure that your analysis supports the Company`s determination. * * * * * You may contact Meghan Akst, at (202) 551-3407 or Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 if you have any questions regarding comments on the financial statements and related matters. If you have any other questions, please call Adam Halper, at (202) 551-3482. If you require additional assistance you may contact me, at (202) 551-3462 or in my absence Barbara C. Jacobs, Assistant Director at, (202) 551-3730. Sincerely, Mark P. Shuman Branch Chief - Legal cc: Ronald A. Woessner, Senior Vice President, General Counsel, and Secretary ?? ?? ?? ?? Bradley C. Almond Zix Corporation June 28, 2005 Page 2 </TEXT> </DOCUMENT>