-----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, EWCiFN+bdvilLA0OELoYsTdAhUCOrBLDvnzpvORLFGSdFWuPWov7pgtAUNz8Xtin Heoy0mUwBvRTVOhdC9Hsvg== 0000000000-05-045629.txt : 20060831 0000000000-05-045629.hdr.sgml : 20060831 20050901170743 ACCESSION NUMBER: 0000000000-05-045629 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050901 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: NEOMEDIA TECHNOLOGIES INC CENTRAL INDEX KEY: 0001022701 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 363680347 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2201 SECOND ST STE 600 STREET 2: STE 600 CITY: FORT MYERS STATE: FL ZIP: 33901 BUSINESS PHONE: 6303554404 MAIL ADDRESS: STREET 1: 2201 SECOND STREET STREET 2: SUITE 600 CITY: FORT MYERS STATE: FL ZIP: 33901 FORMER COMPANY: FORMER CONFORMED NAME: DEVSYS INC DATE OF NAME CHANGE: 19960911 PUBLIC REFERENCE ACCESSION NUMBER: 0001144204-05-026236 LETTER 1 filename1.txt September 1, 2005 Mail Stop 4561 Charles T. Jensen President and Chief Executive Officer NeoMedia Technologies, Inc. 2201 Second Street, Suite 402 Fort Myers, Florida 33901 Re: NeoMedia Technologies, Inc. Amendment 2 to Registration Statement on Form S-3 Filed August 18, 2005 File No. 333-125239 Dear Mr. Jensen: We have reviewed your responses to the comments in our letter dated August 5, 2005 and have the following additional comment. Material Transactions With Selling Stockholders, page 16 1. We refer you to comment 1 of our letter dated August 5, 2005. Please expand your disclosure to name Mr. Gonzalez as Escrow Agent and disclose his relationship with Cornell Capital. * * * * * If you have any questions, please call Adam Halper, at (202) 551-3482. If you require additional assistance you may contact Sara Kalin, at (202) 551-3454 or the undersigned, at (202) 551-3730. Sincerely, Barbara C. Jacobs Assistant Director cc: Via Facsimile Ronald S. Haligman, Esq. Kirkpatrick & Lockhart LLP 201 S. Biscayne Blvd. Suite 2000 Phone: (305) 539-3305 Fax: (305) 358-7095 ?? ?? ?? ?? Charles T. Jensen NeoMedia Technologies, Inc. September __, 2005 Page 1 -----END PRIVACY-ENHANCED MESSAGE-----