SEC Company Response from ACORN ENERGY, INC. (ACFN) (CIK 0000880984) (ACFN) — Dec 30, 2005

ACORN ENERGY, INC. (ACFN) (CIK 0000880984)
Date: Dec. 30, 2005 · CIK: 0000880984 · Accession: 0001144204-05-041637

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AI Filing Summary & Sentiment

File numbers found in text: 000-19771

Date

Dec. 30, 2005

Author

Krause

Form

CORRESP

Company

ACORN ENERGY, INC. (ACFN) (CIK 0000880984)

Letter

Securities and Exchange Commission Data Systems & Software Inc. (“DSSI”) Form 10-K for Fiscal Year Ended December 31, 2004 Form 10-Q for Fiscal Quarters Ended March 31, 2005 and June 30, File No. 000-19771

Dear Ms. Collins:

We are counsel to DSSI. Further to my conversations with the Staff, I wish to respectfully request that DSSI be given additional time to respond to the Staff’s letter of December 21, 2005 pertaining to the above-referenced filings.

As a result of year-end holiday observances and related vacations and absences of key personnel at both DSSI and its outside auditor, Kesselman & Kesselman (the Israeli member firm of PWC) and PWC’s National SEC Practice, DSSI is unable to address and prepare a response to the Staff's letter within the ten business day period requested by the Staff. In light of ongoing personnel absences, DSSI expects to be able to commence its response process as soon as possible after New Year's Day and to complete and submit its response to the Staff's letter of comment within 20 business days of its issuance or by January 20, 2006.

As we discussed with the Staff, with respect to Comment No. 4 in the Staff’s Letter of December 21, 2005, we confirm that DSSI intends to file the 10-K/A after first determining there are no other responses which might necessitate amending the 10-K.

Once again on behalf of DSSI I respectfully request that we be given until January 20, 2006 as requested to complete and submit our response.

Thank you very much for your consideration of our request.

Very
truly yours,
/s/Sheldon
Krause

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CORRESP
1
filename1.htm

    EILENBERG
      & KRAUSE LLP

    11 EAST
      44th
      STREET

    NEW
      YORK,
      NEW YORK 10017

    TELEPHONE: (212)
      986-9700

    FACSIMILE: (212)
      986-2399

    December
      30, 2005

    Ms.
      Kathleen Collins

    Accounting
      Branch Chief

    Securities
      and Exchange Commission

    Washington,
      DC 20549

            Re:

              Data
                Systems & Software Inc. (“DSSI”)

                Form
                  10-K for Fiscal Year Ended December 31, 2004

                Form
                  10-Q for Fiscal Quarters Ended March 31, 2005 and June 30,
                  2005

                File
                  No. 000-19771

    Dear
      Ms.
      Collins:

    We
      are
      counsel to DSSI. Further to my conversations with the Staff, I wish to
      respectfully request that DSSI be given additional time to respond to the
      Staff’s letter of December 21, 2005 pertaining to the above-referenced
      filings.

    As
      a
      result of year-end holiday observances and related vacations and absences of
      key
      personnel at both DSSI and its outside auditor, Kesselman & Kesselman (the
      Israeli member firm of PWC) and PWC’s National SEC Practice, DSSI is unable to
      address and prepare a response to the Staff's letter within the ten business
      day
      period requested by the Staff. In light of ongoing personnel absences, DSSI
      expects to be able to commence its response process as soon as possible after
      New Year's Day and to complete and submit its response to the Staff's letter
      of
      comment within 20 business days of its issuance or by January 20, 2006.

      As
      we
      discussed with the Staff, with respect to Comment No. 4 in the Staff’s Letter of
      December 21, 2005, we confirm that DSSI intends to file the 10-K/A after first
      determining there are no other responses which might necessitate amending the
      10-K.

    Once
      again on behalf of DSSI I respectfully request that we be given until January
      20, 2006 as requested to complete and submit our response.

    Thank
      you
      very much for your consideration of our request.

    Very
      truly yours,

    /s/Sheldon
      Krause

    Sheldon
      Krause

    SK/sls

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