SEC Company Response from JUPITERMEDIA CORP (CIK 0001083712) — Oct 20, 2005
JUPITERMEDIA CORP (CIK 0001083712)
Date: Oct. 20, 2005 · CIK: 0001083712 · Accession: 0001193125-05-205060
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File numbers found in text: 333-128148
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CORRESP 1 filename1.htm Correspondence Jupitermedia Corporation 23 Old Kings Highway South Darien, CT 06820 October 20, 2005 Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attn: Division of Corporation Finance Re: Jupitermedia Corporation Registration Statement on Form S-3 filed September 7, 2005, as amended Registration No. 333-128148 Ladies and Gentlemen: This letter is provided to the Securities and Exchange Commission (the “Commission”) in connection with the above-referenced filing. Jupitermedia 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. Jupitermedia further acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve Jupitermedia from its full responsibility for the adequacy and accuracy of the disclosure in the filing. Jupitermedia further acknowledges that it may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, JUPITERMEDIA CORPORATION By: /s/ Christopher S. Cardell Name: Christopher S. Cardell Title: President and Chief Operating Officer cc: Jeffrey R. Poss, Esq.