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
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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.