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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

AI Filing Summary & Sentiment

File numbers found in text: 333-128148

Date
October 20, 2005
Author
JUPITERMEDIA CORPORATION
Form
CORRESP
Company
JUPITERMEDIA CORP (CIK 0001083712)

Letter

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

Show Raw Text
CORRESP
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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.