SEC Company Response from MIVA, INC. (CIK 0001094808) — Jul 1, 2005

MIVA, INC. (CIK 0001094808)
Date: July 1, 2005 · CIK: 0001094808 · Accession: 0001125282-05-003528

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AI Filing Summary & Sentiment

File numbers found in text: 000-34028

Referenced dates: June 17, 2005

Date

July 1, 2005

Author

Christopher M. Bartoli

Form

CORRESP

Company

MIVA, INC. (CIK 0001094808)

Letter

Division of Corporation Finance United States Securities and Exchange Commission RE: Miva, Inc. Form 10-K/A for the Year Ended December 31, 2004 Filed May 2, 2005 File No. 000-34028

Dear Mr. Dowling:

We represent Miva, Inc. (formerly known as Findwhat.com, Inc., the “Company”) in connection with the Company’s filing of its Annual Report on Form 10-K/A for the fiscal year ended December 31, 2004. We are in receipt of your letter dated June 17, 2005, which has been forwarded to us by the Company.

This letter will confirm the voicemail messages I left with you on June 30 and July 1, 2005 indicating that the Company is currently preparing a response to your June 17 letter and expects to provide a response to your letter by no later than Friday, July 8, 2005.

If you have any questions, please call me at (312) 861-8676.

Very truly yours,
Christopher M. Bartoli

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CORRESP
1
filename1.htm

Prepared and filed by St Ives Financial

    July 1, 2005
    Tel: +1 312 861 8676

    christopher.m.bartoli@bakernet.com

    Matthew Dowling

      Staff Accountant

      Division of Corporation Finance

      United States Securities and Exchange Commission

      450 Fifth Street, N. W.

    Washington, D.C. 20549

    RE:
    Miva, Inc.

      Form 10-K/A for the Year Ended December 31, 2004

      Filed May 2, 2005

    File No. 000-34028

    Dear Mr. Dowling:

    We represent Miva, Inc. (formerly known as
        Findwhat.com, Inc., the “Company”) in connection with the
        Company’s filing of its Annual Report on Form 10-K/A for the fiscal
        year ended December 31, 2004. We are in receipt of your letter dated
    June 17, 2005, which has been forwarded to us by the Company.

    This letter will confirm the voicemail messages
        I left with you on June 30 and July 1, 2005 indicating that the Company
        is currently preparing a response to your June 17 letter and expects
        to provide a response to your letter by no later than Friday, July 8,
    2005.

    If you have any questions, please call me
    at (312) 861-8676.

    Very truly yours,

    Christopher M. Bartoli

    cc: Gerald W. Hepp

          Kenneth S. Cragun

          John B. Pisaris

SecProbe.io