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SEC Comment Letter for ZIFF DAVIS, INC. (ZD) (CIK 0001084048) (ZD) — Sep 11, 2013

ZIFF DAVIS, INC. (ZD) (CIK 0001084048)
Date: Sept. 11, 2013 · CIK: 0001084048 · Accession: 0000000000-13-049770

AI Filing Summary & Sentiment

Date
September 10, 2013
Author
/s/ Robert S. Littlepage for
Form
UPLOAD
Company
ZIFF DAVIS, INC. (ZD) (CIK 0001084048)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -0302 September 10, 2013 Via E -mail Ms. Kathleen M. Griggs Chief Financial Officer j2 GLOBAL, INC. 6922 Hollywood Boulevard, Suite 500 Los Angeles, CA 90028

Re: j2 GLOBAL, INC. Form 10-K for the Year Ended December 31, 2012 Filed March 1, 2013 File No. 0 -25965

Dear Ms. Griggs:

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Robert S. Littlepage for

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -0302

 September 10, 2013

Via E -mail
Ms. Kathleen M. Griggs
Chief Financial  Officer
j2 GLOBAL, INC.
6922 Hollywood Boulevard, Suite 500
Los Angeles, CA 90028

Re: j2 GLOBAL, INC.
Form 10-K for the Year Ended December 31, 2012
Filed March 1, 2013
File No. 0 -25965

Dear Ms. Griggs:

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We u rge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Robert S. Littlepage  for

                                                          Larry Spirgel
        Assistant Director