SEC Comment Letter for MIVA, INC. (CIK 0001094808) — Jul 26, 2005
MIVA, INC. (CIK 0001094808)
Date: July 26, 2005 · CIK: 0001094808 · Accession: 0000000000-05-038265
AI Filing Summary & Sentiment
File numbers found in text: 000-30428
Letter
Mail Stop 4561 VIA U.S. MAIL AND FAX (239) 561-7224 Mr. Kenneth S. Cragun Interim Chief Financial Officer MIVA, Inc. 5220 Summerlin Commons Boulevard Suite 500 Fort Myers, FL 33907
Re: FindWhat.com, Inc. Form 10-K/A for the year ended December 31, 2004 Filed May 2, 2005 File No. 000-30428
Dear Mr. Cragun:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Steven Jacobs
Accounting Branch Chief
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
July 26, 2005
Mail Stop 4561
VIA U.S. MAIL AND FAX (239) 561-7224
Mr. Kenneth S. Cragun
Interim Chief Financial Officer
MIVA, Inc.
5220 Summerlin Commons Boulevard
Suite 500
Fort Myers, FL 33907
Re: FindWhat.com, Inc.
Form 10-K/A for the year ended December 31, 2004
Filed May 2, 2005
File No. 000-30428
Dear Mr. Cragun:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Steven Jacobs
Accounting Branch Chief
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</TEXT>
</DOCUMENT>