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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001144204-05-028828.txt : 20060831
<SEC-HEADER>0001144204-05-028828.hdr.sgml : 20060831
<ACCEPTANCE-DATETIME>20050914165627
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-05-028828
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050914

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

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

September 14, 2005

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

      Re:   NeoMedia Technologies, Inc. (the "Company")
            Registration Statement on Form S-4
            File No. 333-123848

Dear Ladies and Gentlemen:

      Pursuant to the Commission's request, the Company acknowledges that

      o     should 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;

      o     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

      o     the Company may not assert this action as a defense in any
            proceeding initiated by the Commission or any person under the
            federal securities laws of the United States.

Sincerely,


/s/ Charles T. Jensen
Charles T. Jensen
President and Chief Executive Officer
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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