SEC Company Response from WIZZARD SOFTWARE — Aug 23, 2005

WIZZARD SOFTWARE CORP /CO (CIK 0001074909)
Date: Aug. 23, 2005 · CIK: 0001074909 · Accession: 0001010412-05-000324

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AI Filing Summary & Sentiment

File numbers found in text: 333-114791, 333-123715

Date

August 23, 2005

Author

President

Form

CORRESP

Company

WIZZARD SOFTWARE CORP /CO (CIK 0001074909)

Letter

Re: Wizzard Software Corporation, a Colorado corporation (the "Company")

Wizzard Software Corporation 5001 Baum Boulevard, Suite 770 Pittsburgh, Pennsylvania 15213

August 23, 2005

U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549

Post-Effective Amendment No. 4 to Registration Statement on Form SB-2 Commission File No. 333-114791

Pre-Effective Amendment No. 4 to Registration Statement on Form SB-2 Commission File No. 333-123715

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities and Exchange Commission, the Company respectfully requests acceleration of effectiveness of the above- referenced Registration Statement to 5:00 p.m., Eastern Daylight Time, on August 23, 2005.

The Company acknowledges that:

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

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.

WIZZARD SOFTWARE CORPORATION

/s/ Christopher J. Spencer

Christopher J. Spencer President

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                       Wizzard Software Corporation
                      5001 Baum Boulevard, Suite 770
                      Pittsburgh, Pennsylvania 15213

August 23, 2005

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Re:  Wizzard Software Corporation, a Colorado corporation (the "Company")

     Post-Effective Amendment No. 4 to Registration Statement on Form SB-2
     Commission File No. 333-114791

     Pre-Effective Amendment No. 4 to Registration Statement on Form SB-2
     Commission File No. 333-123715

Ladies and Gentlemen:

    Pursuant to Rule 461 of the Securities and Exchange Commission, the
Company respectfully requests acceleration of effectiveness of the above-
referenced Registration Statement to 5:00 p.m., Eastern Daylight Time, on
August 23, 2005.

    The Company acknowledges that:

     should the Commission or the staff, acting pursuant to delegated
     authority, declare the filing effective, it does not foreclose the
     Commission from taking any action with respect to the filing;

     the action of the Commission or the staff, acting pursuant to delegated
     authority, in declaring the filing effective, does not relieve the
     Company from its full responsibility for the adequacy and accuracy of
     the disclosure in the filing; and

     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.

                                       WIZZARD SOFTWARE CORPORATION

                                       /s/ Christopher J. Spencer

                                       Christopher J. Spencer
                                       President
</TEXT>
</DOCUMENT>

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