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SEC Comment Letter for ONLINE RESOURCES CORP (CIK 0000888953) — Aug 22, 2005

ONLINE RESOURCES CORP (CIK 0000888953)
Date: Aug. 22, 2005 · CIK: 0000888953 · Accession: 0000000000-05-043244

AI Filing Summary & Sentiment

File numbers found in text: 000-26123

Date
August 22, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
ONLINE RESOURCES CORP (CIK 0000888953)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (703) 653-3105 Ms. Catherine A. Graham Executive Vice President and Chief Financial Officer Online Resources Corporation 4795 Meadow Wood Lane, Suite 300 Chantilly, VA 20151

Re: Online Resources Corporation Form 10-K for the year ended December 31, 2004 Filed March 15, 2005 File No. 000-26123

Dear Ms. Graham:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Steven Jacobs
Accounting Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

	August 22, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX (703) 653-3105

Ms. Catherine A. Graham
Executive Vice President and Chief Financial Officer
Online Resources Corporation
4795 Meadow Wood Lane, Suite 300
Chantilly, VA  20151

Re:	Online Resources Corporation
      Form 10-K for the year ended December 31, 2004
      Filed March 15, 2005
      File No. 000-26123

Dear Ms. Graham:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

      Steven Jacobs
      Accounting Branch Chief

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</TEXT>
</DOCUMENT>