-----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, RvCak1Vu5fcc3KlWvIiVscP5gtsQ9fQkFcQntGDF70RXLnH15DqsC/GkhILlsXPM xhOrsRGBGf/kGSdITSp0DQ== 0000000000-05-058717.txt : 20060831 0000000000-05-058717.hdr.sgml : 20060831 20051121092640 ACCESSION NUMBER: 0000000000-05-058717 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051121 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: 0001144204-05-034075 LETTER 1 filename1.txt November 21, 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 3 to Registration Statement on Form S-3 Filed November 7, 2005 File No. 333-125239 Dear Mr. Jensen: We have reviewed your filing and have the following additional comments. General 1. We refer you to comment 1 of our letter dated June 24, 2005. We note that you still have outstanding comments on your Form S-4, File No. 333-123848. Please be advised that these comments must be resolved before your registration statement on Form S-3 is declared effective. Where You Can Find More Information, page 21 2. Please revise this section to include the new address of the SEC Headquarters at 100 F Street, N.E. Washington, D.C. 20549. See Note to Item 12(c)(1) of Form S-3. Information We Incorporate by Reference, page 22 3. We refer you to comment 8 of our letter dated June 24, 2005 and comment 1 of our letter concerning your Form S-4, File No. 333- 123848 dated August 5, 2005. Please tell us how you intend to revise your S-3 to include or incorporate by reference, the financial statements of Mobot, Inc and changes precipitated by our outstanding comments on your Form S-4. See Item 310(c) of Regulation S-B. * * * * * 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. November 21, 2005 Page 1 -----END PRIVACY-ENHANCED MESSAGE-----