-----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, Af/fHQ88aA354KtlcXFfUtoL2tElFmd9xSStMVmOWOK0TlPKUTCGutnVWfmgf9YP 9/EvzaVStGW2i0HZL6wZkA== 0000950134-07-013759.txt : 20070807 0000950134-07-013759.hdr.sgml : 20070807 20070620212901 ACCESSION NUMBER: 0000950134-07-013759 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070620 FILER: COMPANY DATA: COMPANY CONFORMED NAME: REALNETWORKS INC CENTRAL INDEX KEY: 0001046327 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 911628146 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2601 ELLIOTT AVENUE STREET 2: STE 1000 CITY: SEATTLE STATE: WA ZIP: 98121 BUSINESS PHONE: 2066742700 MAIL ADDRESS: STREET 1: 2601 ELLIOTT AVENUE STREET 2: STE 1000 CITY: SEATTLE STATE: WA ZIP: 98121 CORRESP 1 filename1.htm corresp
 

     
 
  June 20, 2007
Via EDGAR and Overnight Delivery
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:    Mark Kronforst, Accounting Branch Chief
Christine Davis, Staff Accountant
  Re:    RealNetworks, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 1, 2007
File No. 000-23137
Dear Mr. Kronforst:
     RealNetworks, Inc. (the “Company”) submits this letter in response to the comments contained in the staff of the Securities and Exchange Commission’s (the “Staff”) letter dated June 12, 2007 (the “Comment Letter”) relating to the above-referenced filings. For your convenience, we have repeated the comments contained in the Comment Letter below in italicized, bold type before our response. We look forward to working with the Staff to enhance the overall disclosure in our future filings, pursuant to your comments.
Form 10-K for the Fiscal Year Ended December 31, 2006
Note 1. Description of Business and Summary of Significant Accounting Policies
Revenue Recognition, page 60
  1.   Please revise your disclosure in future filings to disclose your revenue recognition policy for multiple-element arrangements that include software and are not subject to SOP 81-1.
 
      The Company respectfully acknowledges the Staff’s comment and in future filings will include the disclosure on our revenue recognition policy for multiple-element arrangements that include software and are not subject to SOP 81-1.

 

 

United States Securities and Exchange Commission
June 20, 2007
Page 2
*****
We appreciate the Staff’s comments and request that the Staff contact the undersigned at (206) 674-2529, or Patrick Schultheis of Wilson Sonsini Goodrich & Rosati at (206) 883-2501, with any comments regarding this letter. Thank you for your assistance.
         
  Respectfully submitted,

RealNetworks, Inc.

 		  
  /s/ Michael Eggers    
  Michael Eggers   
  Senior Vice President and Chief Financial Officer   
 
cc:    Robert Glaser
Robert Kimball
RealNetworks, Inc.
 
    Patrick J. Schultheis, Esq.
Wilson Sonsini Goodrich & Rosati, Professional Corporation
 
    Robert P. Carlile
KPMG LLP

 

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