SEC Company Response from SpeechSwitch, Inc. (CIK 0001307989) — Aug 4, 2005
SpeechSwitch, Inc. (CIK 0001307989)
Date: Aug. 4, 2005 · CIK: 0001307989 · Accession: 0000922423-05-001243
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File numbers found in text: 333-120507
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<TYPE>CORRESP
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<FILENAME>filename1.txt
<TEXT>
SpeechSwitch, Inc.
750 Highway 34
Matawan, New Jersey 07747
August 3, 2005
VIA EDGAR and FACSIMILE (202-772-9210)
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Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: SpeechSwitch, Inc.
Registration Statement on Form SB-2
SEC File No. 333-120507
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Ladies and Gentlemen:
On behalf of SpeechSwitch, Inc. (the "Company"), the undersigned
hereby respectfully requests, pursuant to Rule 461 under the Securities Act of
1933, that the effective date of the above-captioned Registration Statement be
accelerated to 5:00 p.m., New York City time, on August 4, 2005 or as soon as
practicable thereafter.
The undersigned, on behalf of the Company, hereby acknowledges that:
o should the Commission or the Staff, acting pursuant to
delegated authority, declare this filing effective, it does
not foreclose the Commission from taking any action with
respect to the filing;
o 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 of the filing; and
o the Company may not assert the staff's comments and the
declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal
securities laws of the United States.
We ask that Marilyn Feuer (telephone 212-715-9149) be advised upon
the Registration Statement becoming effective.
Respectfully submitted,
SPEECHSWITCH, INC.
By: /s/ Bruce Knef
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Name: Bruce Knef
Title: President and CEO
cc: Marilyn Feuer
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