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SEC Company Response from OneSpan (OSPN) — Feb 27, 2006

OneSpan Inc.
Date: Feb. 27, 2006 · CIK: 0001044777 · Accession: 0000950136-06-001386

AI Filing Summary & Sentiment

File numbers found in text: 333-124458

Date
Feb. 27, 2006
Author
VASCO Data Security International
Form
CORRESP
Company
OneSpan Inc.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 6010 100 F. Street, NE Washington, D.C. ATTN: Mark Shuman

Re: VASCO Data Security International, Inc. (the ‘‘Company’’): Registration Statement on Form S-1 (File No. 333-124458)

Dear Mr. Shuman:

The Company respectfully requests that the effective time of the above-captioned registration statement be accelerated to 4:30 PM on Friday, March 3, 2006. Your cooperation in this regard would be greatly appreciated.

In connection with our request for acceleration of the effective time of the above-referenced registration statement, we hereby acknowledge that: (i) should the Commission or the staff, acting pursuant to delegated authority, declare such registration statement effective, it does not foreclose the Commission from taking any action with respect thereto; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring such registration statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure contained therein; and (iii) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you very much.

Very truly
yours,
VASCO Data Security International,
Inc..

Show Raw Text
CORRESP
1
filename1.htm

VASCO Data
Security International, Inc.
1901 South Meyers Road, Suite
210
Oakbrooke, Illinois 60181

February
27,  2006

VIA EDGAR

United States
Securities and Exchange Commission
Division of Corporation
Finance
 Mail Stop 6010
100 F. Street, NE
Washington, D.C.
20549

ATTN: Mark
Shuman

Re:
VASCO Data Security
International, Inc. (the ‘‘Company’’):
Registration
Statement on Form S-1 (File No.
333-124458)

Dear Mr.  Shuman:

The Company
respectfully requests that the effective time of the above-captioned
registration statement be accelerated to 4:30 PM on Friday,
March  3,  2006. Your cooperation in this regard would be
greatly appreciated.

In connection with our request for
acceleration of the effective time of the above-referenced registration
statement, we hereby acknowledge that: (i) should the Commission or the
staff, acting pursuant to delegated authority, declare such
registration statement effective, it does not foreclose the Commission
from taking any action with respect thereto; (ii) the action of the
Commission or the staff, acting pursuant to delegated authority, in
declaring such registration statement effective, does not relieve the
Company from its full responsibility for the adequacy and accuracy of
the disclosure contained therein; and (iii) the Company may not assert
this action as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United
States.

Thank you very much.

Very truly
yours,

VASCO Data Security International,
Inc..

By: /S/ Clifford K.
Bown

 Name: Clifford
K. Bown
Title: Chief Financial Officer and
Secretary