0001437749-14-010316.txt : 20140701 0001437749-14-010316.hdr.sgml : 20140701 20140530180109 ACCESSION NUMBER: 0001437749-14-010316 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140530 FILER: COMPANY DATA: COMPANY CONFORMED NAME: hopTo Inc. 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: 1901 S. BASCOM AVENUE STREET 2: SUITE 660 CITY: CAMPBELL STATE: CA ZIP: 95008 BUSINESS PHONE: 8004727466 MAIL ADDRESS: STREET 1: 1901 S. BASCOM AVENUE STREET 2: SUITE 660 CITY: CAMPBELL STATE: CA ZIP: 95008 FORMER COMPANY: FORMER CONFORMED NAME: GRAPHON CORP/DE DATE OF NAME CHANGE: 19990727 FORMER COMPANY: FORMER CONFORMED NAME: UNITY FIRST ACQUISITION CORP DATE OF NAME CHANGE: 19960823 CORRESP 1 filename1.htm hpto20140530b_corresp.htm

hopTo Inc.
1919 S. Bascom Avenue, Suite 600
Campbell, California 95008

 

 

May 30, 2014

 

Via EDGAR

 

Division of Corporation Finance

U.S. Securities and Exchange Commission

Washington, D.C. 20549

 

 

Re:

hopTo Inc.
Registration Statement on Form S-1

File No. 333-193666

 

Dear Sir or Madam:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), hopTo Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1, as amended, be accelerated so that the Registration Statement may become effective on Tuesday, June 3, 2014, at 4:00 p.m. (Washington, D.C. time), or as soon thereafter as may be practicable.

 

The Company acknowledges that:

 

 

●

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

 

●

the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

 

●

the Company may not assert staff comments and the declaration of the effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

The Company confirms that it is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the above-referenced Registration Statement.

 

We request that we be notified of such effectiveness by a telephone call to Ben Orlanski or Matthew O’Loughlin of Manatt, Phelps & Phillips, LLP at (310) 312-4126 or (714) 338-2710, respectively.

 

 

Sincerely,

 

HOPTO INC.

 

/s/ Jean-Louis Casabonne                     

By:     Jean-Louis Casabonne

Title: Chief Financial Officer