SEC Company Response from ARI NETWORK SERVICES — Sep 30, 2005
ARI NETWORK SERVICES INC /WI (CIK 0000879796)
Date: Sept. 30, 2005 · CIK: 0000879796 · Accession: 0000892712-05-000956
AI Filing Summary & Sentiment
File numbers found in text: 000-19608
Referenced dates: September 26, 2005
Letter
United States Securities and Exchange Commission Form 10-KSB for the Fiscal Year Ended July 31, 2004, Filed October 29, 2004 Forms 10-QSB for the Fiscal Quarters Ended, October 31, 2004, January 31, 2005 and April 30, 2005 Forms 8-K, Filed October 14, 2004, December 2, 2004, February 24, 2005 and May 19, 2005 File No. 000-19608
Dear Mr. Gilmore:
On behalf of ARI Network Services, Inc., I am responding to the staff’s comment letter dated September 26, 2005.
The letter continues to question ARI’s use of EBITDA and earn/burn rate in its SEC filings. In light of the concerns raised, ARI will no longer disclose those non-GAAP financial measures in its future filings.
I trust that the foregoing will resolve the staff’s comments. If you have any questions regarding the foregoing, please call me at (414) 973-4300.
Very truly yours,
ARI NETWORK SERVICES, INC.
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CORRESP 1 filename1.htm ARI Network Services, Inc. 11425 W. Lake Park Drive, Suite 900 Milwaukee, Wisconsin 53224 September 29, 2005 Mr. Patrick Gilmore United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: ARI Network Services, Inc. Form 10-KSB for the Fiscal Year Ended July 31, 2004, Filed October 29, 2004 Forms 10-QSB for the Fiscal Quarters Ended, October 31, 2004, January 31, 2005 and April 30, 2005 Forms 8-K, Filed October 14, 2004, December 2, 2004, February 24, 2005 and May 19, 2005 File No. 000-19608 Dear Mr. Gilmore: On behalf of ARI Network Services, Inc., I am responding to the staff’s comment letter dated September 26, 2005. The letter continues to question ARI’s use of EBITDA and earn/burn rate in its SEC filings. In light of the concerns raised, ARI will no longer disclose those non-GAAP financial measures in its future filings. I trust that the foregoing will resolve the staff’s comments. If you have any questions regarding the foregoing, please call me at (414) 973-4300. Very truly yours, ARI NETWORK SERVICES, INC. /s/ Timothy Sherlock Timothy Sherlock Chief Financial Officer LDL:vjg