-----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, PJyqps54a0t4AZuqpt57gh/zT8+y4bHtkiGT5yuopW5wLWWULaQNLomh+kD7g0sB 9AEpdSZ9yx8JuX8l9aLyWA== 0001193125-05-102343.txt : 20060407 0001193125-05-102343.hdr.sgml : 20060407 20050510130747 ACCESSION NUMBER: 0001193125-05-102343 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050510 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CRITICAL PATH INC CENTRAL INDEX KEY: 0001060801 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 911788300 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 320 FIRST STREET CITY: SAN FRANCISCO STATE: CA ZIP: 94105 BUSINESS PHONE: 4158088800 MAIL ADDRESS: STREET 1: 320 FIRST STREET CITY: SAN FRNACISCO STATE: CA ZIP: 94105 CORRESP 1 filename1.htm Acceleration Letter

Critical Path

350 The Embarcadero

San Francisco, CA 94105

 

415 541-2500

 

May 10, 2005

 

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Attention: Mr. Jeffrey Shady

 

  Re: Critical Path, Inc. - Registration Statement

on Form S-3, as amended (File No. 333-123860)

 

Dear Mr. Shady:

 

Critical Path, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the Registrant’s Registration Statement on Form S-3 (Registration No. 333-123860), as amended (the “Registration Statement”), so that the Registration Statement will become effective at 9:00 a.m. (Eastern Time) on Wednesday, May 11, 2005, or as soon thereafter as possible.

 

The Registrant acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and the Registrant may not assert this action of the Commission or the staff as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Very truly yours,
CRITICAL PATH, INC.
By:  

/s/ Michael J. Zukerman

Name:   Michael J. Zukerman
Title:   Executive Vice President, Secretary and
    General Counsel
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