0001144204-13-063902.txt : 20141029 0001144204-13-063902.hdr.sgml : 20141029 20131125114415 ACCESSION NUMBER: 0001144204-13-063902 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20131125 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: 1515 WALNUT AVENUE STREET 2: SUITE 100 CITY: BOULDER STATE: CO ZIP: 80302 BUSINESS PHONE: (303) 546-7946 MAIL ADDRESS: STREET 1: 1515 WALNUT AVENUE STREET 2: SUITE 100 CITY: BOULDER STATE: CO ZIP: 80302 FORMER COMPANY: FORMER CONFORMED NAME: DEVSYS INC DATE OF NAME CHANGE: 19960911 CORRESP 1 filename1.htm

 

 
NeoMedia Technologies, Inc.
100 West Arapahoe Avenue, Suite 9
Boulder, CO 80302 USA
T: +1 303 546 7946
www.neom.com

 

November 22, 2013

 

Stephen G. Krikorian

Accounting Branch Chief

Division of Corporate Finance

US Securities & Exchange Commission

Delivered via email - krikorians@sec.gov

 

Dear Mr. Krikorian,

 

Re:File No. 000-21743

NeoMedia Technologies, Inc.

 

We are receipt of your request dated November 22, 2013. Given travel schedules of key staff who would be required to complete this response, we kindly request an extension until Friday, December 20, 2013.

 

Please confirm that this is acceptable.

 

Regards,

 

 

/s/ Laura Marriott

 

Laura Marriott

 

 
 

 

GRAPHIC 2 logo.jpg GRAPHIC begin 644 logo.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``(!`0(!`0("`@("`@("`P4#`P,# M`P8$!`,%!P8'!P<&!P<("0L)"`@*"`<'"@T*"@L,#`P,!PD.#PT,#@L,#`S_ MVP!#`0("`@,#`P8#`P8,"`<(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P, M#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`S_P``1"``T`.(#`2(``A$!`Q$!_\0` M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4% M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D* M%A<8&1HE)B7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#]BOV\_P!L M.?\`8Q^&VDZ_#H4>OMJ>HBP,+W1MQ&#&[[LA6S]W&,=Z^4_^'\VH?]$WM/\` MP<-_\:KT/_@NA_R;EX5_[&%?_2>:O*O^"67[#WPX_::^"&M:UXQT:?4M1L]9 M>TBD2]F@"QB*-@,(P!Y8\U^R\.Y5P]1X;CF^;T'-\SBVF[[V6G-%'\Z\7Y]Q M=B>,I6)S&A;;NP<9QC.#7XY?\$ZO^3UOAY_V%%_\`037ZR?MR_P#) MG/Q._P"Q;O?_`$2U5_L,?\`!3S2_P!KKQI?>&M2T>+POKB1 M>?80_:_/6_0`F0`E5PZCG'.1D]J^DOB!XH;P3X&UC65A%PVE6KT)24)*[?)+31MZVDM5=[^J-/"[Q%QN;8*I@LX=L5&#J0E9+VE-WM))) M*\7H[+:VEU(QOV'_`-O^X_:^\(^,]4F\,Q:&?"D<;K&EZ9Q<[HY'P247;C9C MOUKYWC_X+RZC*H(^&MJ21GC5V/\`[2I/^"*7_))OC#_UP@_]$3UY'_P22^(? M@GXABLTV]I4<*;7N3M%M-)*RTTMYG MK[?\%XM252?^%:6QQ_U%V_\`C5?8'C#]L7PW\+_V9])^)/BCS-/M=5LH9XK& M(^;/--(@80QCC<>O)P`!DXK,T#]HOX!^*M;M-,T_7/`EY?W\JP6\$<43/*[' M`4#;R2:^-?\`@N%XLFNOBKX)\)6A6&PTW3FN5MU`6,2R/L5L`<85<<>M?.X3 M*`--BLU_AN#-:^8W`60$!HP3@`_,.><5](?LI M?`/P]\#O@7X,M(L;?3;S6Y)K&^%M&(TG=%#I(0!C?C(SW`]JZ\L_P!5\WQ[R>E@W2YN M90J*;;NDVFT]-;=6S@SI\<E_P#!7S]G#6?&,7A^'PCX@\.:N^F:GHL=\;P6ZE0\,HD*(2'4 MG^'@J1DU^6O_``=0^/+GXF?\$J_V4=;O"6N[S4[D2DDDEDLPF>\&XOU3L?N^7XV&+PM+%T_AJ1C)>DDFOS/ZB*_%GXN_\'>5 MEX5_;SO?A%X4^$]CXH\/P>+(O#%OXC_X2,Q?:]UPL#W"Q+`PVABQ`W\@#D9K M[V_X+:_MQP_\$_?^";WQ$\=1W"Q:_=61T70%+%6DO[H&.,J0#RBEY.F/W=?R M8?"#X&^*OAA^T1^S_P")O$T/DQ_$?7M.US3"[DS7%O\`VFD?G,,+W=O8?\%.O@5/>/ M&EI!X8MI)VD^XJ#4YBQ/MC.:_6'PS_P4Y_82M_#>G1S_`!.^`XFCM8E<,;3< M"$&0?EZT`>,?\$M?^#C+4O\`@HS\,?C]XBNOA-;^$F^"?A)O$T<":XUT-6(B MNI/)+&!/+_X]@-P#??Z<<_',?_!\+KW[=GPQNIW?0['X;:EXALX6R?L]P M^G7D$^,]`RI#QCJI]:`/U-_X(5_\%Y;W_@LEXQ^(NE7?PVMO`8\!V5C=K)%K M+:@;S[0\R[2##'MV^5G/.=W;%?H#\1_'^E_"CX>Z[XHURZCLM&\-Z?/J=_<2 M,%2""&-I)')/``52:_GW_P"#'?\`Y*]^T-_V!]%_]'WE?=O_``=>_MG?\,O? M\$M=6\+:?>&W\1?%Z^C\.6X1PL@LQ^^O'`/53&JQ''_/P*`/FC]G/_@\VM?C M'^T]X0\%ZU\%X/#_`(:\4>(+?1I-:7Q(9Y+&.:81).T1@52%+*S#?P,X)P,_ MN8K;@"#D'D$=Z_EC_;E_X)1-\#/^#7XICUJ77?$,\%_@MH\&H>*]@`[UY*;OH>Z[6U/F_X2_\$KOA=\%_B-I'BG1EU\:IHLXN+/ M1S7>_MR_\F<_$[_L6[W_`-$M5GPA^V3\+O'OB2ST?1O'&@ZEJFH2"*WMH+C= M),Q[`>M3?M?>&=0\:?LM_$#2-*M9K_4M2T&[M[:WB7=)-(T3!54=R37U$L9F M-7-,/4S:4N92C9SNFES>?3<^*67Y11R3%TMK>>Q\B? M\$:/`>E_%#]F3XC^'];M([[2]6OTM[B%QD,K0G\B.H/8BO![^\\3?\$O/V@/ M%_A*^2[U#PEXJTZ:V7'"WUO(K"&=<_+YL9.&'!ZC@$5];_\`!'CX+^*_@K\* M_%EGXLT'4=!NKO4XY88[N/8TJ",@D>HS7I?_``4!_8_M/VN/@M/9P)'%XHT8 M-=:/<'C]YCF%C_<<<>QP>U??5N*,-A^)L7AL4U/"UY)2L[I.T;3379[M=-=T MC\MP_!6-Q?!F`QF!BZ6/PL6X75FU>7-3DGTDMD^NFS9\L?\`!%,8^$_QB'I# M!_Z(GKP#_@FU^R5X=_;`^*6M:%XEO=8LK73=*%[$^G2QQR,_F*F"71QC#'H* M^L/^"3_[/OC7X.?#OXIV?BCPWJFB7.JQQ+9QW,6TW!$4P(7UY8#\:^6_@/\` M!']I;]FS7KG5O!GA#Q-H^H7UL+6>0Z;%/OCW!MN)%8#D`Y`S7U<,?"KCLWC@ ML3"G.?LN23DDKJ.K3UO;;1,^"JY54HY9P_+,L#5K4J2K^TA&G)RLYZ)K2U]& MKM71]N_#G_@CA\-/AEX]T?Q%8ZYXTFO=$NX[R!)[NW:-G0Y`8"$$CZ$5\U?\ M%M["71?VG?"NIR@^1<:2C1D#.?+F.[Z]15S_`(7'^W!_SY^)?_"?LO\`XU7N M/QN_8Y\7_MO?L5>"[KQ/(;'XM:-;/<.UY`EN)W9F#02*@`3(;8>#/A]I/FI]L-]/Q@LM?\`B?%JFD:4"JW5 MYJD(M7B@#9,4%N-I!/(^Z!SDFL.588(#6Q89_`BN+_`."WO[+FJ>!?^"?'[%_[4/A1)+?5 M_"WAO2-#U*ZB`40O&@N+&5B,,2'5TZ]`HK[@_P"#K;]@SXE?M2_LL_!/PO\` M![P'KGC)_">MW'GVNF1"5[.W%HL:,V2."5QGUKZ?N/V";K]IW_@A1I/P-\6: M7/I?B*[^'UM8K;7*!9M/U*&`-#G.=K+,B@GT)K\BS+%_6<75Q*5N>4I?>VS] M_P`HP7U+`T,'>_LX1C?ORQ2_0_';_@L7_P`%"+C_`(+D_%+]DSX)?#R\DG_X M2:PL-1U^"$$&WU:\"I*C#[I\B)'?'.-Y]ZO?\'#?PBTG]G__`(*L_LC^!="A M2WT;P?H7AW2;.-%"@1PZEM!P.Y()/N37K/\`P:[_`/!$CXH?LX_MG^)OBE\: M?`FJ>$O^$-TY[#P['J,:C[9=SDI)/&.LE=I_P<,_\$^_C3^TW_P`% M3Z'% MXH_X*5_!'3+AI$@U'PI!:R-&0'57U*=21GC.#7U]H'_!F#^S%JNA65U)XY^- MH>Y@CE8#5M-`!903C_0?>O(?^#JW_@GQ\>OVL?VX/A?XK^$7PW\3^,;/P[X5 M2&6^TVV66.UNDO9I51MQQN`*MCGK7C]G^TO_`,%H+"TB@BTCQ^L<""-!_P`( M9HAP`,`9-OZ4`?KQIO[`'@__`()G?\$F%''K7Y1?\`!C[_`,E[^/W_`&`-*_\`2FXKZ2_X)Q^+ M_P#@H%^T)\*?VD/#?[3FE>+9;#4?AGJ=GX6M+SP_I^GB]U&:WFC$:-;1(S.0 M5`5CCYJ_,K]AS]D'_@I1_P`$X]=U_5/@W\,/B!X1O?%-O#;:G(=!L;W[3'$S M-&N+A)`N"['*@'GF@#^F_P#X*$_%>S^!W["GQ@\67\UM##HO@_4YD,[[(Y)3 M:R+%&3_MR,B_5J_G2_X-K/#5_?\`[,'[?'B%K>1=/3X0WUHTVPB-IGL[]]@/ M3(522.H!'K6]\6?V0?\`@K#_`,%5-*L?!/Q0MO%,/A*[NE>X769-.T+3$*GB M2>*W"/*JD9`\MSG!`[U^LW[+7_!'RV_X)N_\$9OBY\(_"S/XO^('C3P=KDFJ M7EO#L;6=4GTV6&.&%3R(U.R-`>3U/+&@#\Y_^#'?_DKW[0W_`&!]%_\`1]Y7 MB/\`P=E?MGZ;^T'_`,%2](^'ES<7L_@OX.VT&FWZV3(97N;@I/>M$22/,5#' M%\V,/$_M$^(_B5\*O%OA][WPY82Z/:7-KB76)[ M=KMS!$`3ER608_VQ7GW_``0]_P"",7Q0^-O_``4W^(/Q>_:Q^#S#0[VVO]6^ MQ>*]+BGM-6U2]N`=PA?*"3@94VS``#[KGGM^QO_#J#]E__`*-V^"/_ M`(1.F_\`QFOQ%A_X);_'S_@F]_P<%'XE?"'X0^)]7^$6G^,!>0SZ19JMBFCW MZ#[5;1HA'RP)/*BKC@PKQP*`/Z.J*16W*#SR,\\&B@#XE_X+H?\`)N7A7V\0 MK_Z3S5S?_!&WXX^"_AA^SUX@LO$GBWPWH%Y/KSS1P:AJ4-M(Z>1$-P5V!(R" M,^QKVS_@IS^RSXI_:P^$&A:)X4%@U[I^KB]E^US^2GEB*1.#@Y.6%?$)_P"" M+_QE/6/PR?\`N(__`&%?MG#M7)L;PM'*L?BHTGSM[J^CNM'W/YKXOP_$>7<< MRS[*<#+$1]FHK1\NL;/5=4?I;_PUW\*O^BE>!/\`P>VO_P`7577/VMOA9-HM MXB_$CP*S/`X`&N6Q).T\??K\V_\`AR]\9/\`GGX8_P#!C_\`84?\.7OC)_SS M\,?^#'_["N-<&\*II_VHO_)3T)>(G'C37]B/7_$>;_\`!.H?\9K?#SVU1?\` MT$U^SOQ-L/$6J_#_`%>V\):EIFC^)IK9UTV]U&S:\M+6?'RO)"KHTB@]5#J3 MZBOSR_9&_P""67Q2^"W[2'A'Q3K*:#_9>C7RW%SY-]ODV@$<#:,GFOTJKS_% M7-L'C\QI5<%452*A9M.^O,]#U_`K(F?`G[ M(W[0O[3'Q._:2^+VB^-/B+\'X/"'P'\3VVEZ]):>#+N"XUFT:PAOI9(W:^86 M[!)2N2L@!7//2O5O@)_P51\/_'+XC>#]*D^'_P`1/"OAWXEB8^"O%&KVUJNF M^)O+B:8!!%.\T)DA1I(_/C3>HXY(%1_`O]B?Q'X<^)G[6TWB&6Q@T7XZ:Y'= M:-+;3&26.V.C06+M(O&UQ)&Y`!Y&.:\E_P""??[#GBO]G^Z^&7A+QE\`O`1G M^'5J;*3XA67BAI3/Y$)BM[NWLFCWI+*NW>K,H3\?`?\`X*'0 M?M)_%BXTGPC\,?B/J7@B#4[O1QX\,%G'H!?L;?\%<]:/PWT^3XG>$/B+J]C=_$/5O!USX[BTBT@T.PD_M>XMK&)@KI* M\8011M-'"R!A\S%MU>F?\$]?A-\9OV/=*C^$&K>#/#FJ^`]&US5;W3_&5MKV MQY;"ZNY[R)'LC&7^T*\YC;YMA"A@W:N?\&_L$>/O#W_!/-OAE.-(?Q+_`,+` MN_$8V76;?[)+K\M^OSD?>\EQD8^]D>]`'9_'S_@JIH_P3^)7C[POI_PQ^*'C MR\^%]O;ZAXHN/#UA;R6VD64T#3B=GFFC#D1HY\N/=(0I.W'-;/Q4_P""E&@^ M&=<\":'X&\&>-?BSXH^(GAQ?&&F:3X=AMX7BT'?](._S8=*N;5S,,?(/,E7!YXR: M\[\*_LH_&']ECXJ_!?X@^%_"^B>/;CP[\(+/X9>*-%_MI=/GMIKZ7HGPQ^)7 MQ#T?X4(C^-==\/06;67A\F+SG3;-<1RW#QP_O'6!'*@COQ7FWP__`.">'Q*L M_@3X&36GT!?&=W\=X?B[XGM+:Z+6FF0M<2/):P2%0962/RQD@;FW=L5'X]_9 MH^.OP8UG]I?PSX`\&^'/&OAW]H"^GU;2]8O->33V\/W5[9)9W2741B9I(H]@ MD0H6++?"H\^(XCX%^(6H?#SP7XC3PEXA\?VUK;'1-)U%I8X6C9 M&F%S)''+*D;RQPLBLW4@$UUNK?\`!0J&Y_:FUSX7^%?AG\0O',OA"YL;/Q-K M>DK9)8:#+=QB:(2+/<1S2*(F#LT4;@`]SQ7S3I?_``3O\6_"CXM?$72KSX#^ M`OC)X;\<>/9_%>G>(-1\4'3FL+:[GCFEANKW="T90,'PN=IYKK/VU?V M.?B+\8_VGX=<^'OPUT7P5XGM-2TB2R^*^E^+GL;N:Q@DC:YM]0LHXP;I?*5X M4CD,BD,#E,4`?>=%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`444 M4`%%%%`!1110`4444`%%%%`#985F`#JK@