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SEC Company Response from uWink, Inc. (CIK 0001108699) — Sep 9, 2005

uWink, Inc. (CIK 0001108699)
Date: Sept. 9, 2005 · CIK: 0001108699 · Accession: 0001019687-05-002543

AI Filing Summary & Sentiment

File numbers found in text: 000-29873

Date
September 9, 2005
Author
/s/ NOLAN BUSHNELL
Form
CORRESP
Company
uWink, Inc. (CIK 0001108699)

Letter

VIA EDGAR September 9, 2005 Mr. Brian K. Bhandari Staff Accountant Securities and Exchange Commission Washington D.C. 20549 Mail Stop 3561

Re: uWink, Inc. Item 4.01 Form 8-K Filed July 28, 2005 File No. 000-29873

Dear Mr. Bhandari:

Please be advised that uWink, Inc. (the "Company") has filed an amendment, dated August 11, 2005 and September 9, 2005, to its Form 8-K, dated July 28, 2005 (the "8-K"), addressing the comments in your letter of August 2, 2005.

In connection with responding to the comments in your letter, the Company acknowledges that:

o The Company is responsible for the adequacy and accuracy of the disclosure in the 8-K;

o staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the 8-K; and

o The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
/s/ NOLAN BUSHNELL

Show Raw Text
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                                   uWink Inc.
                               12536 Beatrice St.
                              Los Angeles, CA 90066
                                  310.827.6900
                                310.827.7633 fax
                                  www.uwink.com

VIA EDGAR

September 9, 2005

Mr. Brian K. Bhandari
Staff Accountant
Securities and Exchange Commission
Washington D.C. 20549
Mail Stop 3561

    Re:  uWink, Inc.
         Item 4.01 Form 8-K
         Filed July 28, 2005
         File No. 000-29873

Dear Mr. Bhandari:

Please be advised that uWink, Inc. (the "Company") has filed an amendment, dated
August 11, 2005 and September 9, 2005, to its Form 8-K, dated July 28, 2005 (the
"8-K"), addressing the comments in your letter of August 2, 2005.

In connection with responding to the comments in your letter, the Company
acknowledges that:

o        The Company is responsible for the adequacy and accuracy of the
         disclosure in the 8-K;

o        staff comments or changes to disclosure in response to staff comments
         do not foreclose the Commission from taking any action with respect to
         the 8-K; and

o        The Company may not assert staff comments as a defense in any
         proceeding initiated by the Commission or any person under the federal
         securities laws of the United States.

Sincerely,

/s/ NOLAN BUSHNELL

Nolan Bushnell
Chief Executive Officer

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