-----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, TASlpXMRrGeTPohfKWVHAvEFmVvRqG118YJvicx9dmakXFAZ0Am6Cp+diJjbfVGC hhr1xzKHE9MbcRMi84G84w== 0001010412-09-000315.txt : 20100126 0001010412-09-000315.hdr.sgml : 20100126 20091210150248 ACCESSION NUMBER: 0001010412-09-000315 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WIZZARD SOFTWARE CORP /CO CENTRAL INDEX KEY: 0001074909 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 870575577 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5001 BAUM BOULEVARD STREET 2: SUITE 770 CITY: PITTSBURGH STATE: PA ZIP: 15213 BUSINESS PHONE: 4126210902 MAIL ADDRESS: STREET 1: 5001 BAUM BOULEVARD STREET 2: SUITE 770 CITY: PITTSBURGH STATE: PA ZIP: 84121 FORMER COMPANY: FORMER CONFORMED NAME: BALANCED LIVING INC DATE OF NAME CHANGE: 19981208 CORRESP 1 filename1.htm WIZZARD SOFTWARE CORPORATION

WIZZARD SOFTWARE CORPORATION

5001 Baum Boulevard, Suite 770

Pittsburgh, Pennsylvania  15213

Telephone:  (412) 621-0902



December 10, 2009



Maryse Mills-Apenteng

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549


Re:

Registration Statement on Form S-3/A-2 of Wizzard Software Corporation, a

 

Colorado corporation (the “Company”)


Commission File No.  333-162142


Dear Ms. Mills-Apenteng:


The Company respectfully requests acceleration of effectiveness of the above-referenced Registration Statement to 3:00 p.m. EST on Friday, December 11, 2009, or as soon as possible thereafter.


Please contact our securities counsel, Branden T. Burningham, Esq., at (801) 363-7411 with any questions or comments you may have.


Thank you.


WIZZARD SOFTWARE CORPORATION,

 

a Colorado corporation



By /s/ Christopher J. Spencer

Christopher J. Spencer, President





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