SEC Comment Letter for NEOMEDIA TECHNOLOGIES INC (CIK 0001022701) — Sep 1, 2005
NEOMEDIA TECHNOLOGIES INC (CIK 0001022701)
Date: Sept. 1, 2005 · CIK: 0001022701 · Accession: 0000000000-05-045629
AI Filing Summary & Sentiment
File numbers found in text: 333-125239
Referenced dates: August 5, 2005
Letter
September 1, 2005 Mail Stop 4561 Charles T. Jensen President and Chief Executive Officer NeoMedia Technologies, Inc. 2201 Second Street, Suite 402 Fort Myers, Florida 33901
Re: NeoMedia Technologies, Inc. Amendment 2 to Registration Statement on Form S-3 Filed August 18, 2005 File No. 333-125239
Dear Mr. Jensen:
We have reviewed your responses to the comments in our letter dated August 5, 2005 and have the following additional comment. Material Transactions With Selling Stockholders, page 16 1. We refer you to comment 1 of our letter dated August 5, 2005. Please expand your disclosure to name Mr. Gonzalez as Escrow Agent and disclose his relationship with Cornell Capital.
* * * * *
If you have any questions, please call Adam Halper, at (202) 551-3482. If you require additional assistance you may contact Sara Kalin, at (202) 551-3454 or the undersigned, at (202) 551-3730.
Sincerely,
Barbara C. Jacobs
Assistant Director
Show Raw Text
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<FILENAME>filename1.txt
<TEXT>
September 1, 2005
Mail Stop 4561
Charles T. Jensen
President and Chief Executive Officer
NeoMedia Technologies, Inc.
2201 Second Street, Suite 402
Fort Myers, Florida 33901
Re: NeoMedia Technologies, Inc.
Amendment 2 to Registration Statement on Form S-3
Filed August 18, 2005
File No. 333-125239
Dear Mr. Jensen:
We have reviewed your responses to the comments in our letter
dated August 5, 2005 and have the following additional comment.
Material Transactions With Selling Stockholders, page 16
1. We refer you to comment 1 of our letter dated August 5, 2005.
Please expand your disclosure to name Mr. Gonzalez as Escrow Agent
and disclose his relationship with Cornell Capital.
* * * * *
If you have any questions, please call Adam Halper, at (202)
551-3482. If you require additional assistance you may contact
Sara
Kalin, at (202) 551-3454 or the undersigned, at (202) 551-3730.
Sincerely,
Barbara C. Jacobs
Assistant Director
cc: Via Facsimile
Ronald S. Haligman, Esq.
Kirkpatrick & Lockhart LLP
201 S. Biscayne Blvd. Suite 2000
Phone: (305) 539-3305
Fax: (305) 358-7095
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Charles T. Jensen
NeoMedia Technologies, Inc.
September __, 2005
Page 1
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</DOCUMENT>