SEC Comment Letter for OneSpan (OSPN) — Nov 30, 2011
OneSpan Inc.
Date: Nov. 30, 2011 · CIK: 0001044777 · Accession: 0000000000-11-068768
AI Filing Summary & Sentiment
File numbers found in text: 000-24389
Letter
November 29, 2011 Via E-mail Mr. Clifford Bown Chief Financial Officer Vasco Data Security International, Inc. 1901 South Meyers Road, Suite 210 Oakbrook, IL 60181 Re: Vasco Data Security International, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 11, 2011 Form 10-Q for Fiscal Quarter Ended June 30, 2011 Filed August 5, 2011 File No. 000-24389
Dear Mr. Bown: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathleen Collins
Kathleen Collins Accounting Branch Chief
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November 29, 2011 Via E-mail Mr. Clifford Bown Chief Financial Officer Vasco Data Security International, Inc. 1901 South Meyers Road, Suite 210 Oakbrook, IL 60181 Re: Vasco Data Security International, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 11, 2011 Form 10-Q for Fiscal Quarter Ended June 30, 2011 Filed August 5, 2011 File No. 000-24389 Dear Mr. Bown: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief