CORRESP 18 filename18.txt August 17, 2005 Barbara C. Jacobs Assistant Director United States Securities and Exchange Commission Mail Stop 4-6 Washington, D.C. 20549 Re: NeoMedia Technologies, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed July 18, 2005 File No. 333-125239 Dear Ms. Jacobs: This letter has been prepared in response to your request for NeoMedia Technologies, Inc. (the "Company") to respond to the staff's comments in the letter dated August 5, 2005 with respect to the Registration Statement on Form S-3 filed May 25, 2005 by NeoMedia Technologies, Inc. Selling Stockholders, page 15 COMMENT 1. We refer you to comment 5 of our letter dated June 24, 2005. Please expand your disclosure to describe the material terms of the Escrow Agreement. Additionally, please expand the description of the warrant issued to Cornell Capital for 50,000,000 shares, to describe the provisions of Section 2(a) of such warrant, which allows the company to force conversion of the warrant if the shares are covered by a registration statement and your stock is trading at over $.30/share. RESPONSE: We have expanded the disclosure as requested. United States Securities And Exchange Commission August 17, 2005 Page 2 Exhibits COMMENT 2. We note that you have filed only two of several promissory notes between the company and Cornell Capital, and that you have filed the First Agreement and Amendment to Consulting Agreement without filing the original consulting agreement. Please ensure that your next amendment lists the additional documents as exhibits or advise. RESPONSE: We have revised the exhibit index and added the appropriate exhibits. Very truly yours, /S/ Charles T. Jensen Charles T. Jensen President, Chief Executive Officer & Director