SEC Company Response from Learningwire.com (CIK 0001309764) — Feb 10, 2005

Learningwire.com (CIK 0001309764)
Date: Feb. 10, 2005 · CIK: 0001309764 · Accession: 0001004878-05-000038

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AI Filing Summary & Sentiment

File numbers found in text: 333-121072

Date

February 10, 2005

Author

/s/ Michael Grove

Form

CORRESP

Company

Learningwire.com (CIK 0001309764)

Letter

Re: Learningwire.com Form SB-2 SEC File No. 333-121072

LEARNINGWIRE.COM

410 17th Street, Suite 1870 Denver, Colorado 80202 (303) 592-1614

February 10, 2005

Kathryn McHale Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549

Learningwire.com requests that the effective date of the above captioned Registration Statement be accelerated to February 11, 2005, 10:00 a.m. Eastern time, or as soon as practicable thereafter.

The Company understands that:

o 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;

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 in the filing; and

o the Company may not assert this action as defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.

Very Truly Yours,
/s/ Michael Grove

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                LEARNINGWIRE.COM

                           410 17th Street, Suite 1870
                             Denver, Colorado 80202
                                 (303) 592-1614

                                February 10, 2005

Kathryn McHale
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549

      Re:   Learningwire.com
            Form SB-2
            SEC File No. 333-121072

      Learningwire.com requests that the effective date of the above captioned
Registration Statement be accelerated to February 11, 2005, 10:00 a.m. Eastern
time, or as soon as practicable thereafter.

      The Company understands that:

     o    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;

     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 in the filing; and

     o    the Company  may not assert this action as defense in any  proceedings
          initiated by the Commission or any person under the federal securities
          laws of the United States.

                                    Very Truly Yours,

                                     /s/ Michael Grove

                                     Michael Grove
                                     Principal Financial Officer

SKS:tg

</TEXT>
</DOCUMENT>

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