SEC Company Response from UNITED ONLINE INC (CIK 0001142701) — Oct 26, 2005
UNITED ONLINE INC (CIK 0001142701)
Date: Oct. 26, 2005 · CIK: 0001142701 · Accession: 0001104659-05-050337
AI Filing Summary & Sentiment
Referenced dates: October 17, 2005
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CORRESP
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[Company
Logo]
October 26, 2005
VIA EDGAR FILING
Mr. Tom Ferraro
Senior Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 4-06
Washington, D.C. 20549
Re: Request for Extension of Time to
Respond
Dear Mr. Ferraro:
This
letter is a follow up to our conversation earlier today in which we discussed
my request for an extension of time for United Online, Inc. to file a response
to the Staff’s letter dated October 17, 2005.
Specifically, as we
discussed, we would appreciate your office considering an extension due to the
following: (1) we did not receive the Staff’s letter until October 21, 2005;
(2) we are currently in the process of closing our September quarter, preparing
for our Board of Directors meeting scheduled for October 28, 2005, and
preparing our earnings release scheduled for November 2, 2005; and (3) we
intend to file our Form 10-Q for the September quarter no later than November
9, 2005. Accordingly, we respectfully
request that we be given until November 10, 2005 to respond to the Staff’s
letter.
As we also discussed, we would appreciate the
opportunity to confer with you, Ms. Collins and/or Ms. Akst this week regarding
the matters set forth in the Staff’s letter as a number of the matters raised
in the Staff’s letter relate to the presentation of information contained in
our upcoming earnings release.
I
appreciate your assistance in this matter and your consideration of both of
these requests. Please feel free to call
me directly at (818) 287-3318.
Respectfully
submitted,
/s/ Charles S.
Hilliard
Charles S.
Hilliard
Executive Vice
President, Finance and
Chief Financial
Officer
cc:
Kathleen Collins, Division of Corporation Finance
Megan Akst, Division of Corporation Finance