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SEC Company Response from ELINEAR INC (CIK 0001001903) — Dec 30, 2004

ELINEAR INC (CIK 0001001903)
Date: Dec. 30, 2004 · CIK: 0001001903 · Accession: 0001015402-04-005642

AI Filing Summary & Sentiment

Date
December 30, 2004
Author
Vice President
Form
CORRESP
Company
ELINEAR INC (CIK 0001001903)

Letter

eLinear, Inc. 2901 West Sam Houston Parkway Suite E-300 Houston, Texas 77043 December 30, 2004 Via Fax: (202) 942-2903 Celeste M. Murphy, Esquire Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street N.W., Room 3112 Washington D.C. 20549

Re: eLinear, Inc. (the "Company") Registration Statement on Form SB-2

Dear Ms. Murphy:

The Company respectfully requests that effectiveness of the Registration Statement referred to above be accelerated to 3:30 p.m. Eastern Time on Monday, January 3, 2005, or as soon thereafter as practicable.

Very truly yours,
ELINEAR, INC.

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                  eLinear, Inc.
                          2901 West Sam Houston Parkway
                                   Suite E-300
                              Houston, Texas 77043

December 30, 2004                                Via Fax: (202) 942-2903

Celeste  M.  Murphy,  Esquire
Division  of  Corporation  Finance
Securities  and  Exchange  Commission
450  Fifth  Street  N.W.,  Room  3112
Washington  D.C.  20549

     Re: eLinear, Inc. (the "Company")
         Registration Statement on Form SB-2

Dear Ms. Murphy:

     The  Company  respectfully  requests that effectiveness of the Registration
Statement  referred to above be accelerated to 3:30 p.m. Eastern Time on Monday,
January 3, 2005, or as soon thereafter as practicable.

                                          Very truly yours,

                                          ELINEAR, INC.

                                          /s/  Tommy Allen
                                          ----------------
                                          Tommy Allen
                                          Vice President

<PAGE>

</TEXT>
</DOCUMENT>