SEC Company Response from Intellicheck, Inc. (IDN) (CIK 0001040896) (IDN) — Jul 28, 2008
Intellicheck, Inc. (IDN) (CIK 0001040896)
Date: July 28, 2008 · CIK: 0001040896 · Accession: 0001144204-08-042092
AI Filing Summary & Sentiment
File numbers found in text: 000-50296, 333-151302
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CORRESP
1
filename1.htm
Unassociated Document
MITCHELL
S. NUSSBAUM
Attorney
At Law
345
Park Avenue
New
York, NY 10154
Direct
212.407.4159
Main
212.407.4000
Fax 212.407.4990
mnussbaum@loeb.com
July
28,
2008
David
L.
Orlic, Special Counsel
Securities
and Exchange Commission
100
F.
Street, N.E.
Washington,
D.C. 20549
Mail
Stop
4561
Re:
Intelli-Check-Mobilisa,
Inc.
Amendment
No. 1 to Form S-3
Filed: July
8, 2008
File
No.
333-151302
Form
10-Q
for the quarterly period ended March 31, 2008
Filed: May
15, 2008
File
No. 000-50296
Dear
Mr.
Orlic:
On
behalf
of our client, Intelli-Check - Mobilisa, Inc., a Delaware corporation (the
“Company”), we are responding to comments provided to the Company by the Staff
in its letter to Nelson Ludlow dated July 23, 2008 (the “Staff’s
Letter”).
The
Company’s responses to the Staff’s comments set forth in the Staff’s Letter are
as follows:
Form
10-Q for the Quarterly Period Ended March 31, 2008
Item
4. Controls and Procedures
(a)
Evaluation of Disclosure Controls and Procedures, page
21
1.
We
note your proposed language regarding disclosure controls and procedures
for use in future filings. The effectiveness conclusion that you
express
in your reports must be that of your chief executive officer and
chief
financial officer, not that of your management with the participation
of
those officers. See Item 307 and Item 601(b)(31)(i) of Regulation
S-K.
Also, please do not limit the effectiveness conclusion itself with
reference to the definition of disclosure controls and procedures,
but
rather simply state the conclusions of the relevant officers as to
whether
your disclosure controls and procedures, as defined in Rule 13a-15(e),
were effective as of the end of the period covered by the report.
See Item
307 Regulation S-K. If you determine to set out the definition of
disclosure controls and procedures in your disclosure, please place
this
language elsewhere. In your response, please confirm your understanding
of
these matters with respect to future
filings.
David
L.
Orlic
July
28,
2008
Page 2
The
Company’s Chief Executive Officer and Chief Financial Officer did conclude, as
of March 31, 2008, that the Company’s disclosure controls and procedures were
effective. The Company understands the matters specified in the Staff’s letter.
In future filings, the Company will use the following language in response
to
Item 4 of Part I of Form 10-Q:
“Our
Chief Executive Officer and our Chief Financial Officer evaluated, together
with
the participation of our management, the effectiveness of our disclosure
controls and procedures as of the end of the period covered by this Quarterly
Report on Form 10-Q. As of [date], our Chief Executive Officer and our Chief
Financial Officer concluded that our disclosure controls and procedures, as
defined in Securities Exchange Act Rule 13a-15(e), were effective.
Our
disclosure controls and procedures have been formulated to ensure (i) that
information that we are required to disclose in reports that we file or submit
under the Securities Exchange Act of 1934 were recorded, processed, summarized
and reported within the time periods specified in Securities and Exchange
Commission rules and forms and (ii) that information required to be disclosed
by
us is accumulated and communicated to our management, including our Chief
Executive Officer and Chief Financial Officer, as appropriate, to allow timely
decisions regarding required disclosure.”
Your
prompt attention to this filing would be greatly appreciated. Should you have
any questions concerning any of the foregoing please contact me by telephone
at
(212) 407-4159.
Very
truly yours,
/s/
Mitchell S. Nussbaum
Mitchell
S. Nussbaum