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SEC Company Response from OneSpan (OSPN) — Jul 14, 2009

OneSpan Inc.
Date: July 14, 2009 · CIK: 0001044777 · Accession: 0001193125-09-148781

AI Filing Summary & Sentiment

Referenced dates: June 30, 2009

Date
July 14, 2009
Author
Clifford K. Bown
Form
CORRESP
Company
OneSpan Inc.

Letter

VIA EDGAR Division of Corporate Finance Securities and Exchange Commission Filed March 13, 2009 Form 10-Q for the Quarterly Period Ended March 31, 2009 Filed May 8, 2009 File No. 0-24389

Dear Ms. Collins:

In connection with the response, dated as of July 14, 2009, of VASCO Data Security International, Inc. (the “Company”) to your letter of comment dated June 30, 2009 (the “Letter”) relating to the Company’s above-referenced Form 10-K and Form 10-Q, and as requested by the Staff, the Company acknowledges that:

•

the company is responsible for the adequacy and accuracy of the disclosure in the filing;

•

staff comments or changes to disclosure in response to comments do not foreclose the Commission from taking any action with respect to the filing; and

•

the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions regarding the Company’s responses or this letter, please contact Maryann A. Waryjas or the undersigned.

Maryann A. Waryjas

Clifford K. Bown

Katten Muchin Rosenman LLP

VASCO Data Security International, Inc.

525 West Monroe Street

1901 S. Meyers Road, Ste. 210

Chicago, Illinois 60661

Oakbrook Terrace, IL 60181

Phone: 312 902-5461

Phone U.S.: 630 932-8844 x304

Fax: 312 577-8755

Phone Switzerland: 41 43 813 35 06

Email: maryann.waryjas@kattenlaw.com

Fax U.S.: 630 932-8852

Email: cbo@vasco.com

Sincerely,
Clifford K. Bown

Show Raw Text
CORRESP
1
filename1.htm

SEC Letter

 VASCO Data Security International, Inc.

 1901 S. Meyers Road, Ste. 210

 Oakbrook Terrace, IL 60181

 VIA EDGAR

 July 14, 2009

 Kathleen Collins

 Division of Corporate Finance

 Securities and Exchange Commission

 Mail Stop 4561

 100 F Street, N.E.

 Washington, D.C. 20549

Re:
VASCO Data Security International, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2008

Filed March 13, 2009

Form 10-Q for the Quarterly Period Ended March 31, 2009

Filed May 8, 2009

File No. 0-24389

 Dear Ms. Collins:

 In connection with the response, dated as of July 14, 2009, of VASCO Data Security International, Inc. (the “Company”) to your letter of
comment dated June 30, 2009 (the “Letter”) relating to the Company’s above-referenced Form 10-K and Form 10-Q, and as requested by the Staff, the Company acknowledges that:

•

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

•

 staff comments or changes to disclosure in response to comments do not foreclose the Commission from taking any action with respect to the filing; and

•

 the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United
States.

 If you have any questions regarding the Company’s responses or this letter, please contact Maryann A.
Waryjas or the undersigned.

 Maryann A. Waryjas

Clifford K. Bown

 Katten Muchin Rosenman LLP

VASCO Data Security International, Inc.

 525 West Monroe Street

1901 S. Meyers Road, Ste. 210

 Chicago, Illinois 60661

Oakbrook Terrace, IL 60181

 Phone: 312 902-5461

Phone U.S.: 630 932-8844 x304

 Fax: 312 577-8755

Phone Switzerland: 41 43 813 35 06

 Email: maryann.waryjas@kattenlaw.com

Fax U.S.: 630 932-8852

Email: cbo@vasco.com

 Sincerely,

 Clifford K. Bown

 Executive Vice President and

 Chief Financial Officer

 (Principal Financial Officer and Principal

 Accounting Officer)