SEC Comment Letter for VirnetX Holding Corp (VHC) (CIK 0001082324) (VHC) — Dec 5, 2007
VirnetX Holding Corp (VHC) (CIK 0001082324)
Date: Dec. 5, 2007 · CIK: 0001082324 · Accession: 0000000000-07-059028
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-145765
Letter
December 5, 2007 Mail Stop 4561 Kendall Larsen Chief Executive Officer VirnetX, Inc. 5615 Scotts Valley Drive, Suite 110 Scotts Valley, CA 95066 RE: VirnetX Holding Corporation Amendments Numbered 2, 3 and 4 to a Form SB-2 Filed November 5, 16, and 21, 2007 File number 333-145765 Form 10-QSB for the three months ended September 30, 2007 Filed November 15, 2007 File number 0-26895
Dear Mr. Larsen:
We have reviewed the above amendments and filing and have the following comments in that regard. Form 10-Q for the quarterly period ended September 30, 2007
1. Disclose in greater detail the nature of the material weakness identified in your disclosure. In this regard, also revise to disclose the specific steps that the company has taken, if any, to remediate the material weakness.
2. In light of existence of the material wea kness(es), disclose in reasonable detail the basis for officers’ conclusions that th e company’s disclosure controls and procedures were nonetheless effective as of the end of the period covered by the report.
Kendall Larsen VirnetX Holding Corporation December 5, 2007 Page 2 of 2 Please contact Hugh Fuller at (202) 551- 3853 or Jay Ingram at (202) 551-3397 if you have any questions. If you require further assistance please contact me at (202) 551-
S i n c e r e l y , Barbara C. Jacobs A s s i s t a n t D i r e c t o r CC: Lowell D. Ness Orrick, Herrington & Sutcliffe LLP 1000 Marsh Road Menlo Park, CA 94025 Facsimile number: (650) 614-7401 Adam J. Agron Brownstein Hyatt Farber Schreck, P.C. 410 17 th Street, Suite 2200 Denver, CO 80202 Facsimile number: (303) 223-0934
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December 5, 2007 Mail Stop 4561 Kendall Larsen Chief Executive Officer VirnetX, Inc. 5615 Scotts Valley Drive, Suite 110 Scotts Valley, CA 95066
RE: VirnetX Holding Corporation
Amendments Numbered 2, 3 and 4 to a Form SB-2
Filed November 5, 16, and 21, 2007
File number 333-145765 Form 10-QSB for the three months ended September 30, 2007 Filed November 15, 2007 File number 0-26895
Dear Mr. Larsen:
We have reviewed the above amendments and filing and have the following
comments in that regard.
Form 10-Q for the quarterly period ended September 30, 2007
1. Disclose in greater detail the nature of the material weakness identified in your
disclosure. In this regard, also revise to disclose the specific steps that the
company has taken, if any, to remediate the material weakness.
2. In light of existence of the material wea kness(es), disclose in reasonable detail the
basis for officers’ conclusions that th e company’s disclosure controls and
procedures were nonetheless effective as of the end of the period covered by the
report.
Kendall Larsen
VirnetX Holding Corporation December 5, 2007 Page 2 of 2
Please contact Hugh Fuller at (202) 551- 3853 or Jay Ingram at (202) 551-3397 if
you have any questions. If you require further assistance please contact me at (202) 551-
3730
S i n c e r e l y , Barbara C. Jacobs A s s i s t a n t D i r e c t o r
CC: Lowell D. Ness Orrick, Herrington & Sutcliffe LLP 1000 Marsh Road Menlo Park, CA 94025 Facsimile number: (650) 614-7401 Adam J. Agron Brownstein Hyatt Farber Schreck, P.C. 410 17
th Street, Suite 2200
Denver, CO 80202 Facsimile number: (303) 223-0934