SEC Company Response from PER SE TECHNOLOGIES INC (CIK 0000878556) — Jul 27, 2005
PER SE TECHNOLOGIES INC (CIK 0000878556)
Date: July 27, 2005 · CIK: 0000878556 · Accession: 0000950144-05-007808
AI Filing Summary & Sentiment
File numbers found in text: 333-119012
Letter
Re: Per-Se Technologies, Inc. Post-Effective Amendment No. 2 to Form S-1 on Form S-3 File No. 333-119012 Acknowledgement Letter
<PAGE> [Per-Se Technologies, Inc. Letterhead]
July 27, 2005
Via EDGAR and Facsimile (202) 772-9210
Securities and Exchange Commission 450 Fifth Street Washington, D.C. 20549 Attn: Barbara C. Jacobs, Assistant Director
Ladies and Gentlemen:
In connection with the Commission's declaration of the effective date of the above-referenced Post-Effective Amendment pursuant to Section 8(c) of the Securities Act, Per-Se Technologies, Inc. (the "Company), hereby acknowledges that (i) should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact Nils H. Okeson of Alston & Bird LLP with any questions or comments at 404-881-7889. Thank you for your assistance with this filing.
Sincerely yours,
PER-SE TECHNOLOGIES, INC.
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[Per-Se Technologies, Inc. Letterhead]
July 27, 2005
Via EDGAR and Facsimile (202) 772-9210
Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
Attn: Barbara C. Jacobs, Assistant Director
Re: Per-Se Technologies, Inc.
Post-Effective Amendment No. 2 to Form S-1 on Form S-3
File No. 333-119012
Acknowledgement Letter
Ladies and Gentlemen:
In connection with the Commission's declaration of the effective date of
the above-referenced Post-Effective Amendment pursuant to Section 8(c) of the
Securities Act, Per-Se Technologies, Inc. (the "Company), hereby acknowledges
that (i) should the Commission or the staff of the Commission, acting pursuant
to delegated authority, declare the filing effective, such declaration does not
foreclose the Commission from taking any action with respect to the filing; (ii)
the action of the Commission or the staff of the Commission, acting pursuant to
delegated authority, in declaring the filing effective, does not relieve the
Company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and (iii) the Company may not assert the staff
comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of
the United States.
Please contact Nils H. Okeson of Alston & Bird LLP with any questions or
comments at 404-881-7889. Thank you for your assistance with this filing.
Sincerely yours,
PER-SE TECHNOLOGIES, INC.
By: /s/ Richard A. Flynt
------------------------------------
Richard A. Flynt
Vice President
and Corporate Controller
cc: Nils H. Okeson, Alston & Bird LLP
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