SEC Company Response from VIEWPOINT CORP (CIK 0000919794) — Dec 19, 2005
VIEWPOINT CORP (CIK 0000919794)
Date: Dec. 19, 2005 · CIK: 0000919794 · Accession: 0000950117-05-004799
AI Filing Summary & Sentiment
File numbers found in text: 333-128184
Letter
VIA EDGAR AND FACSIMILE Securities and Exchange Commission Division of Corporation Finance Attention: Maryse Mills-Apenteng, Esq. Re: Viewpoint Corporation Registration Statement on Form S-3 (Registration No. 333-128184)
Dear Ms. Mills-Apenteng:
The undersigned registrant hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that Registration Statement No. 333-128184 on Form S-3/A, filed by the registrant on November 17, 2005 be declared effective at 10:00 a.m. on December 21, 2005, or as soon thereafter as practicable.
Viewpoint acknowledges 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 Viewpoint from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and Viewpoint many 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,
/s/ Andrew
J. Graf
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CORRESP
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[Viewpoint Letterhead]
December 19, 2005
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Maryse Mills-Apenteng, Esq.
Re:
Viewpoint Corporation
Registration Statement on Form S-3
(Registration
No. 333-128184)
Dear Ms. Mills-Apenteng:
The undersigned registrant hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that Registration Statement No. 333-128184 on Form S-3/A, filed by the registrant on November 17, 2005 be declared effective at 10:00 a.m. on December 21, 2005, or as soon thereafter as practicable.
Viewpoint acknowledges 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 Viewpoint from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and Viewpoint many 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,
/s/ Andrew
J. Graf
Andrew
J. Graf
General
Counsel