SEC Company Response from GLOBAL EPOINT INC (CIK 0000896195) — Feb 9, 2005
GLOBAL EPOINT INC (CIK 0000896195)
Date: Feb. 9, 2005 · CIK: 0000896195 · Accession: 0001193125-05-023442
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File numbers found in text: 333-122125
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CORRESP 1 filename1.htm Acceleration Request February 9, 2005 VIA FACSIMILE AND EDGAR Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Ms. Pamela A. Long Re: Global ePoint, Inc. Registration Statement on Form S-3 File No. 333-122125 Dear Ms. Long: Global ePoint, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced registration statement be accelerated to 12:00 p.m., Eastern Time, on Friday, February 11, 2005, or as soon thereafter as practicable. The Company hereby acknowledges that: 1. should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; 2. the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and 3. the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, GLOBAL EPOINT, INC. By: /s/ Toresa Lou ToresaLou, Chief Executive Officer