-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HlMhbdXwnL1eiRUrrHvKwjzYVEvF9RvWhyAWMhusazxhpE/pY5oE9pd/mLUpPnbF Zuif6eFoWWlWbr2H21m5vQ== 0000950123-05-000567.txt : 20060316 0000950123-05-000567.hdr.sgml : 20060316 20050121131741 ACCESSION NUMBER: 0000950123-05-000567 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MIM CORP CENTRAL INDEX KEY: 0001014739 STANDARD INDUSTRIAL CLASSIFICATION: INSURANCE AGENTS BROKERS & SERVICES [6411] IRS NUMBER: 050489664 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 CLEARBROOK ROAD CITY: ELMSFORD STATE: NY ZIP: 10523 BUSINESS PHONE: 914 460 1600 MAIL ADDRESS: STREET 1: 100 CLEARBROOK ROAD CITY: ELMSFORD STATE: NY ZIP: 10523 FORMER COMPANY: FORMER CONFORMED NAME: MIM CORP DATE OF NAME CHANGE: 19960516 CORRESP 1 filename1.txt MIM Corporation 100 Clearbrook Road Elmsford, NY 10523 January 21, 2005 VIA FACSIMILE AND EDGAR - ----------------------- Securities and Exchange Commission Judiciary Plaza 450 5th Street, N.W. Washington, DC 20549 Attention: Mary K. Fraser Division of Corporate Finance RE: MIM CORPORATION REGISTRATION STATEMENT ON FORM S-4 FILE NO. 333-119098 ---------------------------------- Ladies and Gentlemen: MIM Corporation, a Delaware corporation ("MIM"), will file amendment no. 4 to its Registration Statement on Form S-4 (File No. 333-119098) with the Securities and Exchange Commission (the "Commission") at or before 8:30 a.m., Washington, D.C. time, on Wednesday, January 26, 2005. Pursuant to Rule 461 under the Securities Act of 1933, as amended, MIM hereby requests acceleration of the effective date of its Registration Statement to 9:00 a.m., Washington, D.C. time, on Wednesday, January 26, 2005, or as soon thereafter as practicable. MIM hereby acknowledges that: o Should the Commission or the Staff, acting pursuant to delegated authority, declare MIM's filing effective, it does not foreclose the Commission from taking any actions with respect to the filing; o The action by the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve MIM from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and o MIM may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Securities and Exchange Commission January 21, 2005 Page 2 Please call Paul Prince of King & Spalding LLP at (212) 556-2314 if you have any questions. MIM CORPORATION /s/ Barry A. Posner ----------------------------- Barry A. Posner Executive Vice President, Secretary and General Counsel cc: E. William Bates, II Paul G. Prince King & Spalding LLP Jean M. Davis Mark D. Williamson Gray, Plant, Mooty, Mooty & Bennet, P.A. 2 -----END PRIVACY-ENHANCED MESSAGE-----