-----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, Tb5v9igEiwW3YynwNXG+ONpHpLTxQamIt7hGfNLZATvfLw0Q0acswjp47xxfvuNP UM1MMZs7dZZBP01cykUWNg== 0001144204-05-028715.txt : 20060831 0001144204-05-028715.hdr.sgml : 20060831 20050913185415 ACCESSION NUMBER: 0001144204-05-028715 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050913 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm Unassociated Document

NeoMedia Technologies, Inc.
2201 Second Street, Suite 600
Fort Myers, Florida 33901

September 13, 2005



Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549


 
Re:
NeoMedia Technologies, Inc.
Request for Acceleration of Registration Statement on Form SB-2
File No. 333-123848

Ladies and Gentlemen:

NeoMedia Technologies, Inc. (the “Company”) hereby requests acceleration of the effectiveness of its Registration Statement on Form S-4 (File No. 333-123848), filed on April 5, 2005, as amended, to 10:00 am on September 14, 2005, or as soon thereafter as practicable.
 
Please direct any questions or comments regarding this filing to Ronald S. Haligman at (305) 539-3339 or Clayton E. Parker at (305) 539-3306 of Kirkpatrick & Lockhart Nicholson Graham, LLP, counsel to the Company.
 
 
Sincerely,
   
 
/s/ Charles T. Jensen
 
Charles T. Jensen
 
President and Chief Executive Officer
   
   
   



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