SEC Comment Letter for Iveda Solutions, Inc. (IVDA, IVDAW) (CIK 0001397183) (IVDA) — May 14, 2012
Iveda Solutions, Inc. (IVDA, IVDAW) (CIK 0001397183)
Date: May 14, 2012 · CIK: 0001397183 · Accession: 0000000000-12-024795
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May 14, 2012 Via E-mail Lynne Phillis, Controller Iveda Solutions, Inc. 1201 South Alma School Road Suite 8500 Mesa, Arizona 85210 Re: Iveda Solutions, Inc. File No. 0-53285 September 30, 2011 Form 10-Q Filed November 14, 2011 Dear Ms. Phillis: We have completed our review of your filing. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing 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 ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O’Brien Terence O’Brien Accounting Branch Chief