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SEC Company Response from I MANY INC (CIK 0001104017) — Oct 19, 2005

I MANY INC (CIK 0001104017)
Date: Oct. 19, 2005 · CIK: 0001104017 · Accession: 0001193125-05-204263

AI Filing Summary & Sentiment

Referenced dates: September 16, 2005

Date
October 19, 2005
Author
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 my verbal request to Chris White of the staff of the Commission today, I hereby request a second 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 28, 2005. The Company’s former independent auditor has requested the extra time in order to complete its review of the current draft of the Company’s response letter.

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

Request for Extension

 Robert G. Schwartz, Jr.

 I-many, Inc.

 399 Thornall Street

 Edison, NJ 08837

 October 19, 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 my verbal request to Chris White of the staff of the Commission today, I hereby request a second 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 28, 2005. The Company’s former independent auditor has requested the extra time in order to complete its review of the current draft of the
Company’s response letter.

 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