SEC Comment Letter for OneSpan (OSPN) — Oct 5, 2015
OneSpan Inc.
Date: Oct. 5, 2015 · CIK: 0001044777 · Accession: 0000000000-15-048439
AI Filing Summary & Sentiment
Letter
Mailstop 4561 October 5, 2015 Clifford K. Bown Chief Financial Officer VASCO Data Security International, Inc. 1901 South Meyers Road, Suite 210 Oakbrook Terrace, IL 60181
Re: VASCO Data Security International, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2014 Filed March 13, 2015 File No. 000 -24389
Dear Mr. Bown :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathleen Collins
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Mailstop 4561 October 5, 2015 Clifford K. Bown Chief Financial Officer VASCO Data Security International, Inc. 1901 South Meyers Road, Suite 210 Oakbrook Terrace, IL 60181 Re: VASCO Data Security International, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2014 Filed March 13, 2015 File No. 000 -24389 Dear Mr. Bown : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief Office of Information Technologies and Services