SEC Comment Letter for CORILLIAN CORP (CIK 0001041403) — Jul 27, 2005
CORILLIAN CORP (CIK 0001041403)
Date: July 27, 2005 · CIK: 0001041403 · Accession: 0000000000-05-038510
AI Filing Summary & Sentiment
File numbers found in text: 333-124848
Letter
Room 4561 July 1, 2005 Mr. Alex P. Hart President and Chief Executive Officer Corillian Corporation 3400 NW John Olsen Place Hillsboro, Oregon 97124
Re: Corillian Corporation Amendment No. 1 to Registration Statement on Form S-4 filed June 17, 2005 File No. 333-124848
Dear Mr. Hart:
We have reviewed your amended filing and have the following comments.
Corillian Corporation
Registration Statement on Form S-4
Incorporation of Certain Documents by Reference
1. It appears that Intelidata filed a Form 8-K on June 16, 2005 which requires incorporation by reference into your registration statement. In addition, it also appears that Item 12(a)(2) of Form S-4 requires the disclosure of information from Intelidata`s recent Form 10-Q in your prospectus or concurrent delivery with your prospectus of such Form 10-Q. Please advise.
* * * *
As appropriate, please amend your registration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
You may contact Daniel Lee at (202) 551-3477 with any questions. If you need further assistance, you may contact me at (202) 551-3462 or Barbara C. Jacobs, Assistant Director, at (202) 551-3730.
Sincerely,
Mark P. Shuman
Branch Chief - Legal
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Room 4561
July 1, 2005
Mr. Alex P. Hart
President and Chief Executive Officer
Corillian Corporation
3400 NW John Olsen Place
Hillsboro, Oregon 97124
Re: Corillian Corporation
Amendment No. 1 to Registration Statement on Form S-4 filed
June
17, 2005
File No. 333-124848
Dear Mr. Hart:
We have reviewed your amended filing and have the following
comments.
Corillian Corporation
Registration Statement on Form S-4
Incorporation of Certain Documents by Reference
1. It appears that Intelidata filed a Form 8-K on June 16, 2005
which
requires incorporation by reference into your registration
statement.
In addition, it also appears that Item 12(a)(2) of Form S-4
requires
the disclosure of information from Intelidata`s recent Form 10-Q
in
your prospectus or concurrent delivery with your prospectus of
such
Form 10-Q. Please advise.
* * * *
As appropriate, please amend your registration statement in
response to these comments. You may wish to provide us with
marked
copies of the amendment to expedite our review. Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review. Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.
You may contact Daniel Lee at (202) 551-3477 with any
questions. If you need further assistance, you may contact me at
(202) 551-3462 or Barbara C. Jacobs, Assistant Director, at (202)
551-3730.
Sincerely,
Mark P. Shuman
Branch Chief - Legal
cc: Via Facsimile
Roy W. Tucker
M. Christopher Hall
Perkins Coie LLP
1120 NW Couch Street, 10th Floor
Portland, Oregon 97209
Telephone: (503) 727-2000
Facsimile: (503) 727-2222
</TEXT>
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