SEC Comment Letter for ZIFF DAVIS, INC. (ZD) (CIK 0001084048) (ZD) — Jul 14, 2015
ZIFF DAVIS, INC. (ZD) (CIK 0001084048)
Date: July 14, 2015 · CIK: 0001084048 · Accession: 0000000000-15-036712
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July 14 , 2015 Nehemia Zucker Chief Executive Officer j2 Global, Inc. 6922 Hollywood Boulevard, Suite 500 Los Angeles, CA 90028 Re: j2 Global, Inc. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed March 2, 2015 File No. 000 -25965 Dear Mr. Zucker : We have completed our review of your filings. 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 s 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 urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert S. Littlepage, for Larry Spirgel Assistant Director cc: Patrick S. Brown, Esq. Sullivan & Cromwell LLP