-----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, JyTcYvNBf2o5iImipHcfaL2YHqztcKzIfI8ZTv2cn19WFH5aa65MHBt2pVtFesBT zOsX4SHRJ+ZvS1C8b87g2g== 0001193125-05-180853.txt : 20060712 0001193125-05-180853.hdr.sgml : 20060712 20050906201039 ACCESSION NUMBER: 0001193125-05-180853 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050906 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AUTOBYTEL INC CENTRAL INDEX KEY: 0001023364 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 330711569 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18872 MACARTHUR BLVD STREET 2: SUITE 200 CITY: IRVINE STATE: CA ZIP: 92612-1400 BUSINESS PHONE: 9492254500 MAIL ADDRESS: STREET 1: AUTO BY TEL CORP STREET 2: 18872 MACARTHUR BLVD 2ND FL CITY: IRVINE STATE: CA ZIP: 92612-1400 FORMER COMPANY: FORMER CONFORMED NAME: AUTOBYTEL COM INC DATE OF NAME CHANGE: 19981230 FORMER COMPANY: FORMER CONFORMED NAME: AUTO BY TEL CORP DATE OF NAME CHANGE: 19960920 CORRESP 1 filename1.htm Letter of Correspondence

(415) 856-7021

keithsutton@paulhastings.com

 

September 6, 2005

   26600.00050

 

VIA EDGAR & UPS

 

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Ms. Melissa N. Rocha

 

Re: Autobytel Inc.

Form 10-K for Fiscal Year Ended December 31, 2004

Forms 10-Q for the Fiscal Quarters Ended March 31, 2005 and June 30, 2005

File No. 000-15264

 

Dear Ms. Rocha:

 

Pursuant to our telephone conversation today, this letter is to confirm our understanding that our client, Autobytel Inc., will have until September 23, 2005 to respond to the Staff’s comment letter in the above referenced matter, dated August 23, 2005.

 

We appreciate the Staff’s courtesy and cooperation in this process. If you have any questions, please contact me by telephone at (415) 856-7021, or by facsimile at (415) 856-7121.

 

Sincerely,

 

/s/ Keith M. Sutton

Keith M. Sutton

for PAUL, HASTINGS, JANOFSKY & WALKER LLP

 

cc: Ariel Amir, Esq. (via email) (w/o encl)

Thomas Pollock, Esq. (w/o encl)

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