SEC Company Response from VANTAGEMED CORP (CIK 0001099531) — Jul 7, 2005
VANTAGEMED CORP (CIK 0001099531)
Date: July 7, 2005 · CIK: 0001099531 · Accession: 0001047469-05-019003
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File numbers found in text: 333-123915
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CORRESP
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VANTAGEMED CORPORATION
11060 White Rock Road, Suite 210
Rancho Cordova, California 95670
July 5,
2005
VIA FACSIMILE AND DIRECT TRANSMISSION
Securities
and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: VantageMed Corporation (the "Company")
Registration Statement on Form S-2
(File No. 333-123915)
Ladies
and Gentleman:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the Commission accelerate the effectiveness of the Registration Statement
referenced above to 5:00 p.m., Eastern Time, on July 6, 2005, or as soon thereafter as practicable. The Company also hereby requests that a written order verifying the effective date be
sent by mail.
The
Company hereby acknowledges that:
•should
the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Commission is not foreclosed from taking any
action with respect to the Registration Statement;
•the
action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its
full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
•the
Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank
you for your assistance. If you should have any questions, please call Kevin Coyle of DLA Piper Rudnick Gray Cary US LLP, counsel to the Company, at
916-930-3240.
Very truly yours,
VANTAGEMED CORPORATION
By:
/s/ PHILIP RANGER
Philip Ranger
Chief Financial Officer
cc:Mark
Shuman, Securities and Exchange Commission
Kevin Coyle