-----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, Naw48KtNRc+Bt2t/3IfyMQGUo4EGKbmPtqWzcUTxOlXgpWv9sMkrD8NOguYU73LX XUmc5F42yd7g2QdAdqWdnQ== 0001104659-09-047437.txt : 20091123 0001104659-09-047437.hdr.sgml : 20091123 20090805183654 ACCESSION NUMBER: 0001104659-09-047437 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090805 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: KS ZIP: 66105-1309 FORMER COMPANY: FORMER CONFORMED NAME: ELECTRONIC PROCESSING INC DATE OF NAME CHANGE: 19961116 CORRESP 1 filename1.htm

 

EPIQ SYSTEMS. INC.

501 Kansas Avenue

Kansas City, Kansas 66105

(913) 621-9500

Fax: (913) 621-7281

 

August 5, 2009

 

VIA EDGAR

 

Ryan Rohn, Staff Accountant

Division of Corporation Finance

Room 4561

Securities and Exchange Commission

100 F Street, NE

Washington, D.C.  20549

 

Re:                             Epiq Systems, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2008

Filed March 4, 2009

Form 10-Q for the Quarterly Period Ended March 31, 2009

Filed April 29, 2009

File No. 000-22081

 

Dear Mr. Rohn:

 

This letter is submitted in response to the comment letter from Stephen Krikorian, Accounting Branch Chief, dated July 22, 2009, with respect to the above-referenced reports filed by Epiq Systems, Inc. under the Exchange Act.

 

Epiq Systems, Inc. acknowledges that:  (i) the company is responsible for the adequacy and accuracy of the disclosure in the above-referenced filing; (ii) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and (iii) 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.  The Company further acknowledges that the responses to the aforementioned comment letter that are submitted this day on behalf of the Company by Gilmore & Bell, P.C. with this letter have been reviewed and approved by the management of the Company.

 

If the Staff has any additional questions, comments or concerns, Richard M. Wright or I would be pleased to discuss these with you by telephone.  You can reach Mr. Wright at (816) 218-7548, and I am available at (913) 621-9500.

 

 

Very truly yours,

 

 

 

/s/

Elizabeth M. Braham

 

 

Executive Vice President and

 

 

Chief Financial Officer

 

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