SEC Company Response from Cineverse Corp. (CNVS) (CIK 0001173204) (CNVS) — Jan 5, 2011
Cineverse Corp. (CNVS) (CIK 0001173204)
Date: Jan. 5, 2011 · CIK: 0001173204 · Accession: 0000932440-11-000009
AI Filing Summary & Sentiment
File numbers found in text: 001-31810
Referenced dates: December 15, 2010
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CORRESP
1
filename1.htm
corresp_1450961.htm
January 5, 2010
Via EDGAR and U.S. Mail
Mr. Stephen Krikorian
Accounting Branch Chief
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Cinedigm Digital Cinema Corp.
Form 10-K for Fiscal Year ended March 31, 2010
Filed June 14, 2010
File No. 001-31810
Dear Mr. Krikorian:
In connection with a response being submitted contemporaneously herewith on behalf of Cinedigm Digital Cinema Corp. (“Cinedigm” or the “Company”) by Kelley Drye & Warren LLP setting forth the Company’s responses to your letter of comment dated December 15, 2010 to Mr. Adam M. Mizel, Interim Co-Chief Executive Officer and Chief Financial Officer of the Company, please find below the representations you have requested on pages 1 and 2.
We acknowledge that:
·
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
·
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
·
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/ Brian D. Pflug
Brian D. Pflug
Senior Vice President – Accounting and Finance
55 Madison Avenue, Suite 200, Morristown, NJ 07960
973.290.0080 cinedigm.com