SEC Comment Letter for Iveda Solutions, Inc. (IVDA, IVDAW) (CIK 0001397183) (IVDA) — Nov 2, 2011
Iveda Solutions, Inc. (IVDA, IVDAW) (CIK 0001397183)
Date: Nov. 2, 2011 · CIK: 0001397183 · Accession: 0000000000-11-064039
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November 2, 2011 Via Facsimile Mr. David Ly Chief Executive Officer Iveda Solutions, Inc. 1201 South Alma School Road, Suite 8500 Mesa, AZ 85210 RE: Iveda Solutions, Inc. Item 4.01 Form 8-K/A Filed November 2, 2011 Item 4.01 Form 8-K Filed October 21, 2011 File No. 0-53285 Dear Mr. Ly: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jeffrey Gordon Jeffrey Gordon Staff Accountant