-----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, CuvarmvWeBmANEho2X8ugOnmpJVYYNFTj+fxaQ8jqdWkw9702sYsa3hbbtBs2LKR CfOs/FlYvhZxWsO4mgfGkA== 0001144204-07-056777.txt : 20071226 0001144204-07-056777.hdr.sgml : 20071225 20071029144633 ACCESSION NUMBER: 0001144204-07-056777 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071029 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: CORPORATE CENTER II,SUITE 500 STREET 2: TWO CONCOURSE PARKWAY CITY: ATLANTA, STATE: GA ZIP: 30328 BUSINESS PHONE: 678-638-0460 MAIL ADDRESS: STREET 1: CORPORATE CENTER II,SUITE 500 STREET 2: TWO CONCOURSE PARKWAY CITY: ATLANTA, STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: DEVSYS INC DATE OF NAME CHANGE: 19960911 CORRESP 1 filename1.htm
NeoMedia Technologies, Inc.
2201 Second Street, Suite 600
Fort Myers, Florida 33901

 
October 29, 2007
 

Mr. Mark Schumann
United States Securities and Exchange Commission
100 F Street
Washington, D.C. 20549

    Re:   
NeoMedia Technologies, Inc.
Request for Acceleration of Amendment No. 5 to Registration
Statement on Form S-3
File No. 333-137227

Ladies and Gentlemen:

NeoMedia Technologies, Inc. (the “Company) hereby requests acceleration of the effectiveness of its Amendment No. 5 to Registration Statement on Form S-3 (File No. 333-137227), filed on October 12, 2007, as amended, to 5:00 pm on October 31, 2007, 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 Preston Gates Ellis LLP, counsel to the Company.

In addition, the Company acknowledges that:

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;

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

The Company may not assert the declaration of effectiveness 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/ Frank Pazera
 
Frank Pazera
Chief Financial Officer

 
 
 
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