-----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, HYWXFToxmGPNabr9xpILGtkaBW/CZ8+vTDCya/NiUW2MTYL+srF4MRkrXh6ir8D5 vmB3iJRqAqFBLhYEE3aprw== 0001144204-07-005099.txt : 20070420 0001144204-07-005099.hdr.sgml : 20070420 20070202171927 ACCESSION NUMBER: 0001144204-07-005099 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WORKSTREAM INC CENTRAL INDEX KEY: 0001095266 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 000000000 FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 495 MARCH RD STE 300 STREET 2: OTTAWA ONTARIO CITY: CANADA K2K 3G2 STATE: A6 ZIP: 00000 BUSINESS PHONE: 6132362263 MAIL ADDRESS: STREET 1: 495 MARCH RD SE 300 STREET 2: OTTAWA ONTARIO CITY: CANADA K2K 3G2 STATE: A6 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: E CRUITER COM INC DATE OF NAME CHANGE: 19990917 CORRESP 1 filename1.htm
[COZEN O'CONNOR LETTERHEAD]
 
Scott E. Brucker
Direct Fax 215-701-2410
 
February 2, 2007
 
VIA EDGAR FILING
 
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop: 4561
Attention: Ms. Karen J. Garnett, Assistant Director

 
Workstream Inc.
Amendment No. 1 to Registration Statement on Form S-3
Registration No. 333-139403
Filed on December 15, 2006     
 
Ladies and Gentlemen:

On behalf of Workstream Inc. (the “Company”), we are transmitting for filing via EDGAR Amendment No. 1 to the Company’s Registration Statement on Form S-3 (Registration No. 333-139403) (“Amendment No. 1”).

Set forth below are the Company’s response to the comment of the Commission staff as set forth in the letter of Karen J. Garnett, Assistant Director, dated January 3, 2007 with respect to the Company’s Registration Statement on Form S-3 filed December 15, 2006 (the “Registration Statement”). For ease of reference, we have set forth the staff’s comment followed by the Company’s response.

Enclosed with this letter are four clean and four marked courtesy copies of Amendment No. 1 setting forth changes made in the Registration Statement.
 

Securities and Exchange Commission
February 2, 2007
Page 2
 
Undertakings

1. Please revise this section to include the undertaking required by Item 512(a)(5) of Regulation S-K.

The Company has revised the Undertakings section of the Registration Statement as requested.
 
General
 
If you have any questions with regard to these responses, need further supplemental information or would like to discuss any of the matters covered by this letter, please contact the undersigned at (215) 665-3710.
     
 
Sincerely,
 
COZEN O’CONNOR
 
 		  
 		  
 
By:  
/s/ Scott E. Brucker 
 
Scott E. Brucker
 
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