SEC Company Response from COTELLIGENT INC (CIK 0001004963) — Nov 21, 2005
COTELLIGENT INC (CIK 0001004963)
Date: Nov. 21, 2005 · CIK: 0001004963 · Accession: 0001193125-05-230360
AI Filing Summary & Sentiment
File numbers found in text: 333-128161
Letter
Acceleration Request
[Cotelligent, Inc. Letterhead]
November 21, 2005
Via EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0404
Attn: Mark P. Shuman
Re: Cotelligent, Inc. (the “Company”)
Form S-1, as amended, Registration No. 333-128161
(the “Registration Statement”)
Ladies and Gentlemen:
With respect to the Registration Statement, we acknowledge and understand our responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended. We also acknowledge that (i) 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; (ii) 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 (iii) the Company 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.
Pursuant to Rule 461(a) under the Securities Act, we hereby request that the effective date for the Registration Statement be accelerated so that it will become effective at 12:00 Noon EST, on Tuesday, November 22, 2005, or as soon thereafter as practicable.
Very truly yours,
/s/ James R. Lavelle
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CORRESP 1 filename1.htm Acceleration Request [Cotelligent, Inc. Letterhead] November 21, 2005 Via EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0404 Attn: Mark P. Shuman Re: Cotelligent, Inc. (the “Company”) Form S-1, as amended, Registration No. 333-128161 (the “Registration Statement”) Ladies and Gentlemen: With respect to the Registration Statement, we acknowledge and understand our responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended. We also acknowledge that (i) 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; (ii) 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 (iii) the Company 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. Pursuant to Rule 461(a) under the Securities Act, we hereby request that the effective date for the Registration Statement be accelerated so that it will become effective at 12:00 Noon EST, on Tuesday, November 22, 2005, or as soon thereafter as practicable. Very truly yours, /s/ James R. Lavelle James R. Lavelle Chairman and Chief Executive Officer cc: Via Fax: (512) 391-4818 Michelle Adams Earley Locke Liddell & Sapp LLP 100 Congress Avenue, Suite 300 Austin, Texas 78701