SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

SEC Company Response from SPATIALIGHT INC (CIK 0000881468) — Dec 22, 2004

SPATIALIGHT INC (CIK 0000881468)
Date: Dec. 22, 2004 · CIK: 0000881468 · Accession: 0001144204-04-022489

AI Filing Summary & Sentiment

Referenced dates: December 13, 2004

Date
December 22, 2004
Author
/s/ ROBERT A. OLINS
Form
CORRESP
Company
SPATIALIGHT INC (CIK 0000881468)

Letter

[LOGO] December 22, 2004 United States Securities and Exchange Commission c/o Louis M. Canant Senior Staff Accountant Office of Electronics and Machinery Washington, D.C. 20549

RE: Current Report of SpatiaLight, Inc. (File No. 0-19828) on Form 8-K Filed With the Securities and Exchange Commission On December 10, 2004

Dear Sirs:

This letter is in response to the letter that we received from the Staff dated December 13, 2004.

SpatiaLight, Inc. (the "Company") hereby acknowledges:

o The Company is responsible for the adequacy and accuracy of the disclosure in its filings with the Securities and Exchange Commission ("SEC");

o Comments of the SEC Staff or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the SEC from taking any action with respect to the filings; and

o The Company may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

Very truly yours,
/s/ ROBERT A. OLINS

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>corresp.txt
<TEXT>
                                     [LOGO]

December 22, 2004

United States Securities and Exchange Commission
c/o Louis M. Canant
Senior Staff Accountant
Office of Electronics and Machinery
Washington, D.C.  20549

            RE:   Current Report of SpatiaLight, Inc. (File No. 0-19828) on Form
                  8-K Filed With the Securities and Exchange Commission On
                  December 10, 2004

Dear Sirs:

This letter is in response to the letter that we received from the Staff dated
December 13, 2004.

SpatiaLight, Inc. (the "Company") hereby acknowledges:

      o     The Company is responsible for the adequacy and accuracy of the
            disclosure in its filings with the Securities and Exchange
            Commission ("SEC");

      o     Comments of the SEC Staff or changes to disclosure in response to
            Staff comments in the filings reviewed by the Staff do not foreclose
            the SEC from taking any action with respect to the filings; and

      o     The Company may not assert Staff comments as a defense in any
            proceeding initiated by the SEC or any person under the federal
            securities laws of the United States.

Very truly yours,

/s/ ROBERT A. OLINS

Robert A. Olins
Chief Executive Officer
(Principal Executive, Financial and Accounting Officer)

               Five Hamilton Landing, Suite 100 o Novato, CA 94949
                         415 883-1693 o Fax 415 883-3363
                               www.spatialight.com

</TEXT>
</DOCUMENT>