CORRESP 19 filename19.txt December 19, 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. 3 to Registration Statement on Form S-3 Filed November 7, 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 November 21, 2005 with respect to the Registration Statement on Form S-3 Amendment No. 3 filed November 7, 2005 by NeoMedia Technologies, Inc. General COMMENT 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. RESPONSE: We respectfully acknowledge that the outstanding comments on the S-4 must be resolved before the S-3 will be declared effective. Where You Can Find More Information, page 21 COMMENT 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. RESPONSE: We have revised the disclosure as requested. United States Securities And Exchange Commission August 17, 2005 Page 2 Information We Incorporate by Reference, page 22 COMMENT 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. RESPONSE: We have included the audited financial statements of Mobot, Inc. for the years ended December 31, 2005 and 2004, as well as the unaudited interim financials of Mobot for the nine months ended September 30, 2005 in the new amendment. Very truly yours, /S/ Charles T. Jensen Charles T. Jensen President, Chief Executive Officer & Director