-----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,
 LZngjDbwqJXF4Zklz5GtQ3Xgu+eOv8nbhjUYfUTr6EjxKbDgUZLKhxPj0tFa0ULX
 ZAfTr7H+sz43ldGajIxCiQ==

<SEC-DOCUMENT>0001021435-05-000041.txt : 20060712
<SEC-HEADER>0001021435-05-000041.hdr.sgml : 20060712
<ACCEPTANCE-DATETIME>20051114094418
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001021435-05-000041
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GRAPHON CORP/DE
		CENTRAL INDEX KEY:			0001021435
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				133899021
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5400 SOQUEL AVENUE
		STREET 2:		SUITE A2
		CITY:			SANTA CRUZ
		STATE:			CA
		ZIP:			95062
		BUSINESS PHONE:		8004727466

	MAIL ADDRESS:	
		STREET 1:		5400 SOQUEL AVENUE
		STREET 2:		SUITE A2
		CITY:			SANTA CRUZ
		STATE:			CA
		ZIP:			95062

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNITY FIRST ACQUISITION CORP
		DATE OF NAME CHANGE:	19960823
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                *** GraphOn Letterhead ***


                                                               November 14, 2005


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

    Re:  GraphOn Corporation

Ladies and Gentlemen:

      Pursuant to Rule 461(a) under the Securities Act of 1933, the undersigned
hereby requests acceleration of the effective date of its Registration Statement
on Form S-1, as amended, under said Act (Registration No. 333-124791), so that
the same will be declared effective on November 14, 2005 at 2:00 p.m.,
Washington, D.C. time, or as soon thereafter as practicable.

                                         Very truly yours,

                                         GraphOn Corporation


                                         By:   /s/ William D Swain
                                             -----------------------
                                               William D. Swain
                                             Chief Financial Officer

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----