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SEC Company Response from I MANY INC (CIK 0001104017) — Sep 27, 2005

I MANY INC (CIK 0001104017)
Date: Sept. 27, 2005 · CIK: 0001104017 · Accession: 0001193125-05-192066

AI Filing Summary & Sentiment

Referenced dates: September 16, 2005

Date
September 27, 2005
Author
/s/ Robert G. Schwartz, Jr.
Form
CORRESP
Company
I MANY INC (CIK 0001104017)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Attention: Mr. Stephen Krikorian Form 10-K for the Fiscal Year Ended December 31, 2004 Form 10-Q for the Fiscal Quarter Ended March 31, 2005 Form 10-Q for the Fiscal Quarter Ended June 30, 2005 File No. 0-30883

Dear Mr. Krikorian:

On behalf of I-many, Inc. (the “Company”), and in furtherance of our oral request to Chris White of the staff of the Commission, I hereby request an extension of the deadline for the Company to respond to the comments provided by the staff in a letter dated September 16, 2005. With your permission, we would like to extend the deadline to October 21, 2005. The Company believes that the additional time is necessary to obtain and incorporate input from its independent auditor, its former independent auditor and its outside corporate counsel. Moreover, the Company’s key management personnel will be occupied at a customer user conference during the week of October 10, and the company’s corporate legal advisor will be unavailable from October 8 until October 18, 2005. For these reasons, we ask for a new deadline of October 21, 2005.

Please call me at (207) 228-2298 if you would like further information regarding the foregoing.

Very truly yours,
/s/ Robert G. Schwartz, Jr.

Show Raw Text
CORRESP
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filename1.htm

Letter of Correspondence

 Robert G. Schwartz, Jr.

 I-many, Inc.

 399 Thornall Street

 Edison, NJ 08837

 September 27, 2005

 United States Securities and Exchange Commission

 Division of Corporation Finance

 450 Fifth Street

 Mail Stop 4561

 Washington, D.C. 20549-4561

 Attention: Mr. Stephen Krikorian

Re:
I-many, Inc.

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

 Form 10-Q for the Fiscal Quarter Ended March 31, 2005

 Form 10-Q for the Fiscal Quarter Ended June 30, 2005

 File No. 0-30883

 Dear Mr. Krikorian:

 On
behalf of I-many, Inc. (the “Company”), and in furtherance of our oral request to Chris White of the staff of the Commission, I hereby request an extension of the deadline for the Company to respond to the comments provided by the staff in
a letter dated September 16, 2005. With your permission, we would like to extend the deadline to October 21, 2005. The Company believes that the additional time is necessary to obtain and incorporate input from its independent auditor, its
former independent auditor and its outside corporate counsel. Moreover, the Company’s key management personnel will be occupied at a customer user conference during the week of October 10, and the company’s corporate legal advisor
will be unavailable from October 8 until October 18, 2005. For these reasons, we ask for a new deadline of October 21, 2005.

 Please call me at (207) 228-2298 if you would like further information regarding the foregoing.

Very truly yours,

 /s/ Robert G. Schwartz, Jr.

Robert G. Schwartz, Jr.

Vice President and General Counsel

cc:
Jeffrey A. Stein, Esq.