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SEC Company Response from VirnetX Holding Corp (VHC) (CIK 0001082324) (VHC) — Nov 24, 2010

VirnetX Holding Corp (VHC) (CIK 0001082324)
Date: Nov. 24, 2010 · CIK: 0001082324 · Accession: 0001140361-10-047135

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File numbers found in text: 001-33852

Referenced dates: October 26, 2010

Date
November 24, 2010
Author
WILSON SONSINI GOODRICH & ROSATI
Form
CORRESP
Company
VirnetX Holding Corp (VHC) (CIK 0001082324)

Letter

formcorresp.htm

November 24, 2010

VIA EDGAR

United States Securities and Exchange Commission

One Station Place

100 F Street, NE

Washington, D.C. 20549-4561

Attn:

Kathleen Collins

Melissa Kindelan

Re:

VirnetX Holding Corporation

Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 31, 2010

Form 10-Q for Fiscal Quarter Ended June 30, 2009 Filed August 9, 2010

File No. 001-33852

Ladies and Gentlemen:

On behalf of VirnetX Holding Corporation (the “Company”), we respectfully advise the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that we are in receipt of the Staff’s letter dated October 26, 2010 in connection with the above referenced filings by the Company. The Company expects that it will complete and submit its response to the Staff’s letter on or prior to December 3, 2010.

Please do not hesitate to call me at (650) 493-9300 if you have any questions or require additional information.

Sincerely,
WILSON SONSINI GOODRICH & ROSATI

Show Raw Text
CORRESP
1
filename1.htm

    formcorresp.htm

November 24, 2010

VIA EDGAR

United States Securities and Exchange Commission

One Station Place

100 F Street, NE

Washington, D.C. 20549-4561

Attn:

Kathleen Collins

Melissa Kindelan

Re:

VirnetX Holding Corporation

Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 31, 2010

Form 10-Q for Fiscal Quarter Ended June 30, 2009 Filed August 9, 2010

File No. 001-33852

Ladies and Gentlemen:

On behalf of VirnetX Holding Corporation (the “Company”), we respectfully advise the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that we are in receipt of the Staff’s letter dated October 26, 2010 in connection with the above referenced filings by the Company.  The Company expects that it will complete and submit its response to the Staff’s letter on or prior to December 3, 2010.

Please do not hesitate to call me at (650) 493-9300 if you have any questions or require additional information.

Sincerely,

WILSON SONSINI GOODRICH & ROSATI

Professional Corporation

/s/ Jeffrey Cannon

Jeffrey Cannon