SEC Company Response from UNIFY CORP (CIK 0000880562) — Oct 4, 2005
UNIFY CORP (CIK 0000880562)
Date: Oct. 4, 2005 · CIK: 0000880562 · Accession: 0001104659-05-047090
AI Filing Summary & Sentiment
Letter
[DLA Piper Rudnick Gray Cary US LLP Letterhead]
October 3, 2005
OUR FILE NO. 348395-13
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
ATTN: Mr. Brad Skinner
Accounting Branch Chief
Re: Unify Corporation
Form 10-K for the Fiscal Year Ended April 30, 2005
Filed July 28, 2005
Form 8-K
Filed September 1, 2005
File No. 1-11807
Ladies and Gentlemen:
We are writing on behalf of our client, Unify Corporation (the “Company”), in response to the letter of comments from Brad Skinner, Accounting Branch Chief, of the United States Securities and Exchange Commission (the “Commission”) to the Company dated September 20, 2005.
Pursuant to a discussion with Stathis Kouninis, this letter shall confirm the Company’s commitment to respond in full to such letter of comments on or before October 10, 2005.
If you should have any questions, please do not hesitate to contact me.
Very truly yours,
DLA Piper Rudnick Gray Cary US LLP
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CORRESP 1 filename1.htm [DLA Piper Rudnick Gray Cary US LLP Letterhead] October 3, 2005 OUR FILE NO. 348395-13 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 ATTN: Mr. Brad Skinner Accounting Branch Chief Re: Unify Corporation Form 10-K for the Fiscal Year Ended April 30, 2005 Filed July 28, 2005 Form 8-K Filed September 1, 2005 File No. 1-11807 Ladies and Gentlemen: We are writing on behalf of our client, Unify Corporation (the “Company”), in response to the letter of comments from Brad Skinner, Accounting Branch Chief, of the United States Securities and Exchange Commission (the “Commission”) to the Company dated September 20, 2005. Pursuant to a discussion with Stathis Kouninis, this letter shall confirm the Company’s commitment to respond in full to such letter of comments on or before October 10, 2005. If you should have any questions, please do not hesitate to contact me. Very truly yours, DLA Piper Rudnick Gray Cary US LLP /s/ Kevin A. Coyle Kevin A. Coyle Attorney kevin.coyle@dlapiper.com