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<SEC-DOCUMENT>0001144204-06-004175.txt : 20060831
<SEC-HEADER>0001144204-06-004175.hdr.sgml : 20060831
<ACCEPTANCE-DATETIME>20060206120014
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-06-004175
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060206

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


                                February 6, 2006


Mr. Adam Halper
United States Securities and Exchange Commission
100 F Street
Mail Stop 4561
Washington, D.C.  20549


      Re:      NeoMedia Technologies, Inc.
               Request for Acceleration of Registration Statement on Form S-3
               File No. 333-125239

Ladies and Gentlemen:

      NeoMedia Technologies, Inc. (the "Company") hereby requests acceleration
of the effectiveness of its Registration Statement on Form S-3 (File No.
333-125239), filed on May 25, 2005, as amended, to 4:30 pm on February 6, 2006,
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.

In addition, the Company acknowledges that:

o     the Company is responsible for the adequacy and accuracy of the disclosure
      in the filings;

o     staff comments or changes to disclosure in response to staff comments do
      not foreclose the Commission from taking any action with respect to the
      filings; and

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

                               NEOMEDIA TECHNOLOGIES, INC.


                               By:  /s/ Charles T. Jensen, President & CEO
                                    --------------------------------------------
                                        Charles T. Jensen, President & CEO
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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