SEC Company Response from VIALINK CO (CIK 0001017137) — Dec 1, 2004
VIALINK CO (CIK 0001017137)
Date: Dec. 1, 2004 · CIK: 0001017137 · Accession: 0000950134-04-018444
AI Filing Summary & Sentiment
File numbers found in text: 333-118735
Referenced dates: October 1, 2004
Letter
[The viaLink Company Letterhead]
December 1, 2004
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0303
Attn:
Ms. Barbara C. Jacobs
Jeffrey Werbitt
Tangela Richter
Mail Stop 4-6
RE:
The viaLink Company, a Delaware corporation
Form S-4 (File No. 333-118735), filed September 1, 2004
Ladies and Gentlemen:
In connection with the response on behalf of The viaLink Company (the “Company”) to the staff’s comments set forth in its letter dated October 1, 2004, the Company acknowledges and agrees that:
•
the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
•
staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and
•
the Company may not assert staff comments 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,
THE VIALINK COMPANY
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corresp
[The viaLink Company Letterhead]
December 1, 2004
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0303
Attn:
Ms. Barbara C. Jacobs
Jeffrey Werbitt
Tangela Richter
Mail Stop 4-6
RE:
The viaLink Company, a Delaware corporation
Form S-4 (File No. 333-118735), filed September 1, 2004
Ladies and Gentlemen:
In connection with the response on behalf of The viaLink Company (the
“Company”) to the staff’s comments set forth in its letter dated October 1,
2004, the Company acknowledges and agrees that:
•
the Company is responsible for the adequacy and
accuracy of the disclosure in the filings;
•
staff comments or changes to disclosure in
response to staff comments in the filings reviewed by the
staff do not foreclose the Commission from taking any action
with respect to the filing; and
•
the Company may not assert staff comments 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,
THE VIALINK COMPANY
By:
/s/ Brian Carter
Its:
Vice President, Director & CFO