SEC Comment Letter for PRISM SOFTWARE CORP (CIK 0000908235) — Aug 22, 2005

PRISM SOFTWARE CORP (CIK 0000908235)
Date: Aug. 22, 2005 · CIK: 0000908235 · Accession: 0000000000-05-043215

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AI Filing Summary & Sentiment

Date

August 22, 2005

Author

President

Form

UPLOAD

Company

PRISM SOFTWARE CORP (CIK 0000908235)

Letter

Room 4561 August 22, 2005 David Ayres President Prism Software Corporation 15500-C Rockfield Blvd. Irvine, California 92618

Re: Prism Software Corporation Form 10-KSB for Fiscal Year Ended December 31, 2004 Filed March 31, 2005 File No. 0-19470

Dear Mr. Ayres,

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

Very truly yours,
Brad Skinner
Accounting Branch Chief
??

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

Room 4561
      August 22, 2005

David Ayres
President
Prism Software Corporation
15500-C Rockfield Blvd.
Irvine, California  92618

      Re:	Prism Software Corporation
		Form 10-KSB for Fiscal Year Ended December 31, 2004
		Filed March 31, 2005
      File No. 0-19470

Dear Mr. Ayres,

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

							Very truly yours,

							Brad Skinner
						Accounting Branch Chief
??

??

??

??

David Ayres
Prism Software Corporation
June 24, 2005
Page 1

</TEXT>
</DOCUMENT>

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