SEC Company Response from NEOMEDIA TECHNOLOGIES INC (CIK 0001022701) — Sep 13, 2005
NEOMEDIA TECHNOLOGIES INC (CIK 0001022701)
Date: Sept. 13, 2005 · CIK: 0001022701 · Accession: 0001144204-05-028715
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File numbers found in text: 333-123848
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CORRESP
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filename1.htm
Unassociated Document
NeoMedia
Technologies, Inc.
2201
Second Street, Suite 600
Fort
Myers, Florida 33901
September
13, 2005
Securities
and Exchange Commission
450
Fifth
Street, N.W.
Judiciary
Plaza
Washington,
D.C. 20549
Re:
NeoMedia
Technologies, Inc.
Request
for Acceleration of Registration Statement on Form SB-2
File
No. 333-123848
Ladies
and Gentlemen:
NeoMedia
Technologies, Inc. (the “Company”)
hereby
requests acceleration of the effectiveness of its Registration Statement
on Form
S-4 (File No. 333-123848), filed on April 5, 2005, as amended, to 10:00 am
on
September 14, 2005, or as soon thereafter as practicable.
Please
direct any questions or comments regarding this filing to Ronald S. Haligman
at
(305) 539-3339 or Clayton E. Parker at (305) 539-3306 of Kirkpatrick &
Lockhart Nicholson Graham, LLP, counsel to the Company.
Sincerely,
/s/
Charles T. Jensen
Charles
T. Jensen
President
and Chief Executive Officer