SEC Comment Letter for NEOMEDIA TECHNOLOGIES INC (CIK 0001022701) — Nov 21, 2005
NEOMEDIA TECHNOLOGIES INC (CIK 0001022701)
Date: Nov. 21, 2005 · CIK: 0001022701 · Accession: 0000000000-05-058717
AI Filing Summary & Sentiment
File numbers found in text: 333-123848, 333-125239
Referenced dates: June 24, 2005
Letter
November 21, 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 3 to Registration Statement on Form S-3 Filed November 7, 2005 File No. 333-125239
Dear Mr. Jensen:
We have reviewed your filing and have the following additional comments.
General 1. We refer you to comment 1 of our letter dated June 24, 2005. We note that you still have outstanding comments on your Form S-4, File No. 333-123848. Please be advised that these comments must be resolved before your registration statement on Form S-3 is declared effective.
Where You Can Find More Information, page 21 2. Please revise this section to include the new address of the SEC Headquarters at 100 F Street, N.E. Washington, D.C. 20549. See Note to Item 12(c)(1) of Form S-3.
Information We Incorporate by Reference, page 22 3. We refer you to comment 8 of our letter dated June 24, 2005 and comment 1 of our letter concerning your Form S-4, File No. 333- dated August 5, 2005. Please tell us how you intend to revise your S-3 to include or incorporate by reference, the financial statements of Mobot, Inc and changes precipitated by our outstanding comments on your Form S-4. See Item 310(c) of Regulation S-B.
* * * * *
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
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
November 21, 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 3 to Registration Statement on Form S-3
Filed November 7, 2005
File No. 333-125239
Dear Mr. Jensen:
We have reviewed your filing and have the following
additional
comments.
General
1. We refer you to comment 1 of our letter dated June 24, 2005.
We
note that you still have outstanding comments on your Form S-4,
File
No. 333-123848. Please be advised that these comments must be
resolved before your registration statement on Form S-3 is
declared
effective.
Where You Can Find More Information, page 21
2. Please revise this section to include the new address of the
SEC
Headquarters at 100 F Street, N.E. Washington, D.C. 20549. See
Note
to Item 12(c)(1) of Form S-3.
Information We Incorporate by Reference, page 22
3. We refer you to comment 8 of our letter dated June 24, 2005 and
comment 1 of our letter concerning your Form S-4, File No. 333-
123848
dated August 5, 2005. Please tell us how you intend to revise
your
S-3 to include or incorporate by reference, the financial
statements
of Mobot, Inc and changes precipitated by our outstanding comments
on
your Form S-4. See Item 310(c) of Regulation S-B.
* * * * *
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
??
??
??
??
Charles T. Jensen
NeoMedia Technologies, Inc.
November 21, 2005
Page 1
</TEXT>
</DOCUMENT>