SEC Company Response from WATCHGUARD TECHNOLOGIES INC (CIK 0001062019) — Dec 16, 2005
WATCHGUARD TECHNOLOGIES INC (CIK 0001062019)
Date: Dec. 16, 2005 · CIK: 0001062019 · Accession: 0001193125-05-244395
AI Filing Summary & Sentiment
File numbers found in text: 000-26819
Referenced dates: November 28, 2005
Letter
Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: WatchGuard Technologies, Inc., Annual Report on Form 10-K for the year ended December 31, 2004, filed with the Securities and Exchange Commission on March 31, 2005; Quarterly Report on Form 10-Q for the quarter ended September 30, 2005, filed with the Securities and Exchange Commission on November 9, 2005; Current Reports on Form 8-K filed with the Securities and Exchange Commission on August 3, 2005 and November 3, 2005; (File No. 000-26819)
Dear Ms. Collins:
This letter confirms that WatchGuard Technologies, Inc. (the “Company”) is in receipt of the Staff’s letter dated November 28, 2005 in connection with the Company’s annual report on Form 10-K for the year ended December 31, 2004, filed with the Securities and Exchange Commission (the “Commission”) on March 31, 2005, the Company’s quarterly report on Form 10-Q for the quarter ended September 30, 2005, filed with the Commission on November 9, 2005 (the “Form 10-Q”) and the Company’s current reports on Form 8-K filed with the Commission on August 3, 2005 and November 3, 2005.
As I mentioned in my voicemail, the Company is currently preparing a response to the Staff which it plans to submit via facsimile and EDGAR no later than Friday, December 23, 2005.
If you have any questions, please contact the undersigned at (206) 839-4322.
Respectfully submitted,
/s/ Alan C. Smith
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CORRESP 1 filename1.htm Correspondence Letter [LETTERHEAD OF ORRICK, HERRINGTON & SUTCLIFFE LLP] December 16, 2005 Alan C. Smith (206)839-4322 asmith@orrick.com VIA FACSIMILE (202) 772-9210 AND EDGAR Ms.Kathleen Collins Accounting Branch Chief Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: WatchGuard Technologies, Inc., Annual Report on Form 10-K for the year ended December 31, 2004, filed with the Securities and Exchange Commission on March 31, 2005; Quarterly Report on Form 10-Q for the quarter ended September 30, 2005, filed with the Securities and Exchange Commission on November 9, 2005; Current Reports on Form 8-K filed with the Securities and Exchange Commission on August 3, 2005 and November 3, 2005; (File No. 000-26819) Dear Ms. Collins: This letter confirms that WatchGuard Technologies, Inc. (the “Company”) is in receipt of the Staff’s letter dated November 28, 2005 in connection with the Company’s annual report on Form 10-K for the year ended December 31, 2004, filed with the Securities and Exchange Commission (the “Commission”) on March 31, 2005, the Company’s quarterly report on Form 10-Q for the quarter ended September 30, 2005, filed with the Commission on November 9, 2005 (the “Form 10-Q”) and the Company’s current reports on Form 8-K filed with the Commission on August 3, 2005 and November 3, 2005. As I mentioned in my voicemail, the Company is currently preparing a response to the Staff which it plans to submit via facsimile and EDGAR no later than Friday, December 23, 2005. If you have any questions, please contact the undersigned at (206) 839-4322. Respectfully submitted, /s/ Alan C. Smith Alan C. Smith cc: Michael C. Piraino, WatchGuard Technologies, Inc.