SEC Comment Letter 0000000000-25-002214 to Bridgeline Digital, Inc. (BLIN) (CIK 0001378590) (BLIN)
Bridgeline Digital, Inc. (BLIN) (CIK 0001378590)
Date: Feb. 26, 2025 · CIK: 0001378590 · Accession: 0000000000-25-002214
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File numbers found in text: 333-285176
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February 26, 2025
Roger Kahn
President and Chief Executive Officer
Bridgeline Digital, Inc.
100 Sylvan Road, Suite G-700
Woburn, MA 01801
Re:Bridgeline Digital, Inc.
Registration Statement on Form S-3
Filed February 24, 2025
File No. 333-285176
Dear Roger Kahn:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Matthew Crispino at 202-551-3456 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Dominick Ragno