-----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, WX2GO4ArMiZRCqO11LFiffn11Z7VP598UfUiuPj5+Xq1OoddBMlT0aKBeXoJjaNR qYIPoYaUNmINvkLKOBD8iQ== 0001104659-06-037030.txt : 20070611 0001104659-06-037030.hdr.sgml : 20070611 20060523175929 ACCESSION NUMBER: 0001104659-06-037030 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060523 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EPIQ SYSTEMS INC CENTRAL INDEX KEY: 0001027207 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 481056429 STATE OF INCORPORATION: MO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 501 KANSAS AVENUE CITY: KANSAS CITY STATE: KS ZIP: 66105-1309 BUSINESS PHONE: 9136219500 MAIL ADDRESS: STREET 1: 501 KANSAS AVENUE CITY: KANSAS CITY STATE: MO ZIP: 66105-1309 FORMER COMPANY: FORMER CONFORMED NAME: ELECTRONIC PROCESSING INC DATE OF NAME CHANGE: 19961116 CORRESP 1 filename1.htm

816-221-1000
FAX: 816-221-1018
WWW.GILMOREBELL.COM

GILMORE & BELL
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
2405 GRAND BOULEVARD, SUITE 1100
KANSAS CITY, MISSOURI  64108-2521

ST. LOUIS, MISSOURI
WICHITA, KANSAS
LINCOLN, NEBRASKA

 

May 23, 2006

VIA EDGAR

Mr. Daniel Lee
Division of Corporation Finance
Room 4561
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Re:       EPIQ Systems, Inc.
Registration Statement on Form S-3 filed April 13, 2006
File No. 333-133296

Form 10-K for the year ended December 31, 2005
Definitive Proxy Statement on Schedule 14A filed April 28, 2006
Form 10-Q for the quarter ended March 31, 2006
Form 8-K/A filed on January 30, 2006
Form 8-K filed on February 21, 2006
File No. 0-22081

Dear Mr. Lee:

EPIQ Systems, Inc. has received the staff comment letter dated May 10, 2006, relating to the above-referenced filings. The comment letter requests responses to staff comments on EPIQ Systems’ periodic filings within 10 business days after the date of the comment letter, which is by May 24, 2006. While the company and its advisors have worked diligently in the preparation of responses to each of the staff comments, that process has not been completed. Accordingly, on behalf of EPIQ, we request additional time for the company to respond to comments on its periodic filings. The company presently anticipates that its responses to all comments, including those relating to its periodic filings, will be completed no later than June 14, 2006.

Please contact me at 816-218-7548 if you have any concerns relating to this request for an extension of time.

 

Very truly yours,

 

 

 

/s/   Richard M. Wright, Jr.

 

RMW:lcr


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