SEC Company Response from DIVERSINET CORP (CIK 0000918387) — Nov 4, 2005
DIVERSINET CORP (CIK 0000918387)
Date: Nov. 4, 2005 · CIK: 0000918387 · Accession: 0000918387-05-000047
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File numbers found in text: 333-128975
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CORRESP 1 filename1.htm Diversinet Corp Diversinet Corp. 2225 Sheppard Avenue East, Suite 1801 Toronto, ON Canada M2J 5C2 Tel. 416-756-2324 Fax 416-756-7346 www.diversinet.com United States Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W., Mail Stop 0406 Washington, D.C. 20549 November 4, 2005 Dear Sirs, Re: Diversinet Corp. Registration Statement on Form F1/A (File No. 333-128975) Pursuant to Rule 461 under the Securities Act of 1933, as amended, Diversinet Corp. hereby requests that the effectiveness of Registration Statement on Form F-1/A (333-128975) be accelerated so that it will become effective at 1:00 p.m., New York time, on November 9, 2005, or as soon thereafter as practicable. We acknowledge that: • 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; • 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 • Diversinet Corp. may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Yours very truly, /s/ David Hackett David Hackett Chief Financial Officer c.c. Hugh Fuller