SEC Comment Letter for E DIGITAL CORP (CIK 0000886328) — Jan 7, 2005
E DIGITAL CORP (CIK 0000886328)
Date: Jan. 7, 2005 · CIK: 0000886328 · Accession: 0000000000-05-001411
AI Filing Summary & Sentiment
File numbers found in text: 333-121546
Letter
January 7, 2005 Mail Stop 03-06 Atul Anandpura Chief Executive Officer E.Digital Corporation 13114 Evening Creek Drive South San Diego, California 92128
Re: E.Digital Corporation Registration Statement on Form S-3 Supplemental Letter submitted January 6, 2005 File No. 333-121546
Dear Mr. Anandpura:
We have reviewed your response to our December 30, 2004 comments. Please note that Form S-3 General Instruction I.B.4(a)(3) applies to registration statements filed to register conversion transactions. By contrast, your filing appears to be registering shares for resale by selling stockholders. Therefore, we reissue our December 30 comment.
If you have any questions, please call Eduardo Aleman at (202) 824-5661.
Sincerely,
Russell Mancuso
Branch Chief
Show Raw Text
<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> January 7, 2005 Mail Stop 03-06 Atul Anandpura Chief Executive Officer E.Digital Corporation 13114 Evening Creek Drive South San Diego, California 92128 Re: E.Digital Corporation Registration Statement on Form S-3 Supplemental Letter submitted January 6, 2005 File No. 333-121546 Dear Mr. Anandpura: We have reviewed your response to our December 30, 2004 comments. Please note that Form S-3 General Instruction I.B.4(a)(3) applies to registration statements filed to register conversion transactions. By contrast, your filing appears to be registering shares for resale by selling stockholders. Therefore, we reissue our December 30 comment. If you have any questions, please call Eduardo Aleman at (202) 824-5661. Sincerely, Russell Mancuso Branch Chief cc (via facsimile): Curt C. Barwick, Esq. ?? ?? ?? ?? Atul Anandpura December 30, 2004 Page 1 of 1 </TEXT> </DOCUMENT>