SEC Company Response from PALMSOURCE INC (CIK 0001178056) — Mar 25, 2005
PALMSOURCE INC (CIK 0001178056)
Date: March 25, 2005 · CIK: 0001178056 · Accession: 0001193125-05-060317
AI Filing Summary & Sentiment
File numbers found in text: 333-122572
Letter
Letter to the SEC
[Letterhead of PalmSource]
March 24, 2005
VIA EDGAR SUBMISSION AND FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
PalmSource, Inc. (the “Company”) Registration Statement on Form S-3 (the “Registration Statement”) File No. 333-122572
Ladies and Gentlemen:
In connection with the acceleration of effectiveness of the above captioned Registration Statement, the Company acknowledges:
(i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(iii) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely yours,
PALMSOURCE, INC.
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CORRESP 1 filename1.htm Letter to the SEC [Letterhead of PalmSource] March 24, 2005 VIA EDGAR SUBMISSION AND FACSIMILE Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Re: PalmSource, Inc. (the “Company”) Registration Statement on Form S-3 (the “Registration Statement”) File No. 333-122572 Ladies and Gentlemen: In connection with the acceleration of effectiveness of the above captioned Registration Statement, the Company acknowledges: (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely yours, PALMSOURCE, INC. By: /s/ Jeanne Seeley Name: Jeanne Seeley Title: Chief Financial Officer