0001193125-17-011135.txt : 20170327 0001193125-17-011135.hdr.sgml : 20170327 20170117162654 ACCESSION NUMBER: 0001193125-17-011135 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EDGEWATER TECHNOLOGY INC/DE/ CENTRAL INDEX KEY: 0001017968 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 710788538 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 HARVARD MILL SQUARE STREET 2: SUITE 210 CITY: WAKEFIELD STATE: MA ZIP: 01880 BUSINESS PHONE: 781-213-9854 MAIL ADDRESS: STREET 1: 200 HARVARD MILL SQUARE STREET 2: SUITE 210 CITY: WAKEFIELD STATE: MA ZIP: 01880 FORMER COMPANY: FORMER CONFORMED NAME: STAFFMARK INC DATE OF NAME CHANGE: 19960702 CORRESP 1 filename1.htm CORRESP

LOGO

January 17, 2017

Ms. Tiffany Piland Posil

Special Counsel

Office of Mergers and Acquisitions

Division of Corporation Finance United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Edgewater Technology, Inc.
       Definitive Additional Soliciting Material
       Filed January 10, 2017
       File No. 000-20971

Dear Ms. Piland Posil:

Edgewater Technology, Inc., a Delaware corporation (“Edgewater Technology”), is submitting this letter in response to the comment letter of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”), dated January 11, 2017, with respect to the above-referenced Definitive Additional Soliciting Material filed by Edgewater Technology on January 10, 2017 (the “Soliciting Material”), which has been filed in connection with Edgewater Technology’s Definitive Consent Revocation Statement.

Edgewater Technology has filed today a revised version of the Soliciting Material (“the Revised Investor Presentation”) together with this letter via EDGAR correspondence.

For your convenience, the text of the Staff’s comment is set forth in bold below, followed by the response to the comment. Unless otherwise indicated, page references in the response set forth below are to the pages of the Revised Investor Presentation as filed on EDGAR.

Investor Presentation

 

1. Please avoid issuing statements that directly or indirectly impugn character, integrity or personal reputation or make charges of illegal, improper or immoral conduct without factual foundation. Please note that the factual foundation for such assertions must be reasonable. Refer to Note (b) of Rule 14a-9. Please provide us with the factual foundation for the following disclosure: “Ancora[’s] … nominees fundamentally lack credibility.”

Response: In response to the Staff’s comment, the applicable statement in the Soliciting Material has been revised. Please see page 6 of the Revised Investor Presentation.

*                *                 *

Tiffany Piland Posil

U.S. Securities and Exchange Commission

January 17, 2017

 

If the Staff has any questions concerning this letter or requires further information, please do not hesitate to contact the undersigned at (781) 246-6984.

 

Very truly yours,
/s/ Timothy R. Oakes

Timothy R. Oakes

Chief Financial Officer

Edgewater Technology, Inc.

 

cc: James P. Dougherty, Esq., Jones Day

James R. Burke, Esq., Hinckley Allen

 

2

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