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SEC Company Response from LOGICVISION INC (CIK 0001041418) — Dec 28, 2005

LOGICVISION INC (CIK 0001041418)
Date: Dec. 28, 2005 · CIK: 0001041418 · Accession: 0001206774-05-002106

AI Filing Summary & Sentiment

Referenced dates: December 13, 2005

Date
December 28, 2005
Author
/s/ Bruce M. Jaffe
Form
CORRESP
Company
LOGICVISION INC (CIK 0001041418)

Letter

Filed March 18, 2005 Form 10-Q for Quarter Ended September 30, 2005 Filed November 9, 2005 File No. 0-31773

Re:

Dear Mr. Skinner:

LogicVision, Inc. (“LogicVision”) has received the comments on the above-referenced Form 10-K and Form 10-Q received from the staff (the “Staff”) of the Securities and Exchange Commission in its letter dated December 13, 2005. Because of the holiday season and the schedules of LogicVision and its advisors for being out of the office, LogicVision respectfully submits that it will provide the Staff with its responses to the Staff’s comments no later than January 6, 2006. The responses will correspond to the headings and numbered comments in the letter from the Staff.

LogicVision appreciates the Staff’s understanding. Questions or comments concerning any matter with respect to our response to the comments received from the Staff may be directed to me at (408) 452-2445. Comments may also be sent to my attention via facsimile to (408) 573-7640.

Very truly yours,
/s/ Bruce M. Jaffe

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CORRESP
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LogicVision, Inc.

25 Metro Drive, 3rd Floor

San Jose, CA    95110

December 28, 2005

VIA ELECTRONIC TRANSMISSION AND OVERNIGHT MAIL

Brad Skinner
 Branch Chief
 Securities and Exchange Commission
 100 F Street, N.E.
 Washington, DC 20549

Re:

LogicVision, Inc.

Form 10-K for Year Ended December 31, 2004

Filed March 18, 2005

Form 10-Q for Quarter Ended September 30, 2005

Filed November 9, 2005

File No. 0-31773

Dear Mr. Skinner:

LogicVision, Inc. (“LogicVision”) has received the comments on the
above-referenced Form 10-K and Form 10-Q received from the staff (the
“Staff”) of the Securities and Exchange Commission in its letter dated
December 13, 2005.  Because of the holiday season and the schedules of
LogicVision and its advisors for being out of the office, LogicVision
respectfully submits that it will provide the Staff with its responses to the
Staff’s comments no later than January 6, 2006.  The responses will
correspond to the headings and numbered comments in the letter from the
Staff.

          LogicVision appreciates the Staff’s understanding.  Questions or comments concerning any matter with respect to our response to the comments received from the Staff may be directed to me at (408) 452-2445.  Comments may also be sent to my attention via facsimile to (408) 573-7640.

Very truly yours,

/s/  Bruce M. Jaffe

Bruce M. Jaffe

Vice President Finance and Chief Financial Officer

  cc:

  Mark Kronforst, SEC Senior Staff Accountant

  Stathis Kouninis, SEC Staff Accountant

  James T. Healy

  Stanton D. Wong, Esq.