SEC Comment Letter for Vocus, Inc. (CIK 0001329919) — Nov 15, 2005
Vocus, Inc. (CIK 0001329919)
Date: Nov. 15, 2005 · CIK: 0001329919 · Accession: 0000000000-05-057585
AI Filing Summary & Sentiment
File numbers found in text: 333-125834
Referenced dates: July 15, 2005
Letter
Mail Stop 4561 October 19, 2005 Richard Rudman President and Chief Executive Officer Vocus, Inc. 4296 Forbes Boulevard Lanham, MD 20706
Re: Vocus, Inc. Amendment No. 4 to Form S-1 Filed on October 11, 2005 File No. 333-125834
Dear Mr. Rudman:
We have reviewed your responses and have the following comment.
Vocus, Inc. and Subsidiaries Consolidated Financial Statements
Notes to Consolidated Financial Statements
Note 3. Acquisitions, page F-13 1. In response to prior comment No.18 from our letter dated July 15, 2005, you indicated that you would disclose in MD&A the factors contributing to the difference between the fair value at each grant date and the estimated IPO price per paragraph 180(b) of the Practice Aid. We note that such disclosure is absent in the most recent amendment filed. Revise accordingly.
As appropriate, please amend your registration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. We may have additional comments based on reviewing your amendment and responses to our comments.
You may contact Morgan Youngwood at 202-551-3479 or Melissa Walsh at 202-551-3224, if you have questions regarding comments on the financial statements and related matters. Please address all other comments to Maryse Mills-Apenteng at 202-551-3457. If you require further assistance you may contact the undersigned at 202- 551-3730.
Sincerely,
Barbara C. Jacobs
Assistant Director
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<TEXT>
Mail Stop 4561
October 19, 2005
Richard Rudman
President and Chief Executive Officer
Vocus, Inc.
4296 Forbes Boulevard
Lanham, MD 20706
Re: Vocus, Inc.
Amendment No. 4 to Form S-1
Filed on October 11, 2005
File No. 333-125834
Dear Mr. Rudman:
We have reviewed your responses and have the following
comment.
Vocus, Inc. and Subsidiaries Consolidated Financial Statements
Notes to Consolidated Financial Statements
Note 3. Acquisitions, page F-13
1. In response to prior comment No.18 from our letter dated July
15,
2005, you indicated that you would disclose in MD&A the factors
contributing to the difference between the fair value at each
grant
date and the estimated IPO price per paragraph 180(b) of the
Practice
Aid. We note that such disclosure is absent in the most recent
amendment filed. Revise accordingly.
As appropriate, please amend your registration statement in
response to these comments. You may wish to provide us with marked
copies of the amendment to expedite our review. Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review. We may have
additional comments based on reviewing your amendment and
responses
to our comments.
You may contact Morgan Youngwood at 202-551-3479 or Melissa
Walsh at 202-551-3224, if you have questions regarding comments on
the financial statements and related matters. Please address all
other comments to Maryse Mills-Apenteng at 202-551-3457. If you
require further assistance you may contact the undersigned at 202-
551-3730.
Sincerely,
Barbara C. Jacobs
Assistant Director
cc: Stephen A. Riddick, Esq.
Greenberg Traurig, LLP
800 Connecticut Avenue, N.S. Suite 500
Washington, D.C. 20006
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Richard Rudman
Vocus, Inc.
October 19, 2005
Page 2
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