-----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, StBlcXn3iKkRt2BEmb9MARYJ3Ob+fpHvBMQeGhaZahEvaYOF+stK3xqZA+U0ERsv dGP0Z3Tl9A1MYrbPiNIRcQ== 0001104659-07-072011.txt : 20080303 0001104659-07-072011.hdr.sgml : 20080303 20070928133031 ACCESSION NUMBER: 0001104659-07-072011 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070928 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VYYO INC CENTRAL INDEX KEY: 0001104730 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATIONS EQUIPMENT, NEC [3669] IRS NUMBER: 943241270 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6625 THE CORNERS PARKWAY STREET 2: SUITE 100 CITY: NORCROSS STATE: GA ZIP: 30092 BUSINESS PHONE: 6782828011 MAIL ADDRESS: STREET 1: 6625 THE CORNERS PARKWAY STREET 2: SUITE 100 CITY: NORCROSS STATE: GA ZIP: 30092 CORRESP 1 filename1.htm

 

 

 

September 28, 2007

 

Andrew Mew

Senior Staff Accountant

United States Securities and Exchange Commission

Mail Stop 3720

Washington, D.C. 20549

 

Re:          Vyyo Inc.

                Form 10-K for the fiscal year ended December 31, 2006

                Filed April 2, 2007

                File No. 000-30189

 

Dear Mr. Mew:

 

                We are in receipt of your letter dated September 20, 2007 containing your comments to the Vyyo Inc. (the “Company”) Form 10-K for the fiscal year ended December 31, 2006.  You have requested that the Company respond to your comments by October 4, 2007.

 

As indicated in my voicemail, the Company is in the process of preparing its response to your comment letter as well as closing its books for the third fiscal quarter ending September 30, 2007. Given the convergence of the timing of our quarter end along with adequately responding to your comments, and other scheduling issues, the Company respectfully requests that the deadline for submission of a response be extended to October 18, 2007.

 

We sincerely appreciate your consideration of our request.  If you have any questions or if I can provide any other information at this time, please call me at 678.282.8011.

 

 

 

 

 

 

 

Sincerely,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

/s/ Tashia L. Rivard

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tashia L. Rivard

 

 

 

 

 

 

 

General Counsel and

 

 

 

 

 

 

 

Corporate Secretary

 

 

 


 

 GRAPHIC 2 g249311bei001.gif GRAPHIC begin 644 g249311bei001.gif M1TE&.#EAVV"G2M)KM\3%+=?'V^0TQ:5R2O=WBZ'""G=3B[72)HX.4K$MB@[[(U%5ND:&M MP;O1XA`T:*;#V]'7WIFFNI*AM00I7:K'WF28P55GC\W=ZNKQ]N_T^&"5O]WH M\=79XA$U8@$I721#<313>P(I89&?N`PR8F*8PM'7X.;N]`TU:*[(W`8M8?/T M]Q`R:6R#H-OAZ/K[_'F+I,7.V?#S]A$Q80HP90XT8HJ9K;?`SUV5P0T MQ-GE[D!:@`DM8[Q]7R,JK3-X`LM:LS5W@LR7P@N9/;Y_*RXQRM&=NSR]P8M:MG@ MZ*W*X2E+>N3H[41?@CI5?D9A@PXR95N.M^SO\GV2K6*3N04J96*9Q`TM9L[5 MWN[R]L?1VQ4R9@8L7F68P(V@M>GL\`XS9EJ3OXF7L@PR9DYEAVJ`GFI^E0$G M6@LU9`DR:0PP9^3L\D!A0PO8PXP8L[5W1,T M:0(K8@LU:!`U7D1;@`,J9QQ`;@HW80`B5U^3O14S:E5PE0$K7PXV9?[^_O__ M__W]_O[^__W^_EZ2O.[T]_3V]T-?APTT:_[__\W6WUB4PUF0O&B8O5N5OP;?#T'6-J`HG8&9WF=+:X];;XPHU;V65NTA?B%^8Q+L\^/L],?9YXF7K%=OBPDJ6.?P]N/G[!,S8^;H[>;H[EV6Q.GO]$YHB>WP M],S2V,S3W%B3Q%N7Q?___R'_"TU33T9&24-%.2XP%P````MM. M?2`P!08>=#<,-&-)=&,S&NXL:-)D(\$Y(&6`/$I0QI*E&$`2V)AR2Q,,"D*@ M%1U+T8JB1E@?9;6A16>VF@0(1&O4-(&EK/6Z(!I`(/"NT ME-'VR-^'%13F(!C*6MX,(EW[D)YH!5T'WA,1S%":0%N9&(0_#$HQXP8-:34Z MU)`&J)T5"H-6?/\X5L9&(^'#TQ.$)B3%"LLQGD\]IN56W)TUQ]>U:D,3`_3J M!2A0'U;`-IY=942%60Q8Q:!-.65,I0D!>P$BX(4$*2&/""G`D!201!9IY)%( M)LD0,\XP0]$`3&"``1L@/,0,"[VP`,LDU[#`@AY5/A2&'D$H@,$DL.@!RSX( M0(0#"PKH,0Y"87@Q@B&'D`$&(DCX@0E$ZL1C#```D*&$0PN@0@<`QA!2R:"% M'NK0&<:``L`;A*!B"P"H1/&0*[D``$JG!@5Q@BHZ\,'+$:-PP@D6N7#_D4P0 M#T&PB@#+**.'0Q"<,@0O#_3QC2PJJ``*&PYM((<3OOQ2Q30[5!/,!-WLN-`E MPZ@P!!>+$%0!!*SP4XT*,"!Y(J%(DM`N3@097,@)'(!!,0T]=" MS1A2\1,-"*1`#T?08V]#25`A`!3@F#!0!6`,$TLL`KSPBAOS(*`$`O94H"$A:.B&*):A@R\*Q`5B\$4P;"&%AVC@!1.`PC"6IY`T\$$`/XA` M#@D""QT(P!0[:)Q`A#>!(R2B$`AAAC`\(`!E^,$@T+B"**"0AWPD1!S*H`

M``#*)Q%$PYR@!>@[@)_.L@23N&TTOT#`4M4P2B2!I%UC*(.U8#"T,#( M`4Y`01:V-`@:NO"#(]BB%P@)@1B.,D@#JB$"MX0`H2H8Q:)$$`/4)#_ MQ`@`HPY4@,5`"G%"%13!@!#)P"HD$(ITS(,A#E!&#F@1`>`-1!PZH`P()!3*"0$#!$?P<2!!RJH(>&.XA)E"&`"8```4PQ!JZV`44GN!,@3BC M&Z,(A@`>FA`4`#41-"O(.\3`KUXF))*G_`5"!S*`'3#R`AL@R%J+Y=:(Q%4` MF0"%Q!9R`#4(0`4[:--`QF$+%?R`@0JQ`QFJ,8%C_Q%DG!Z8P"R2F9`#]*`. M'NA"5_^Q@-;B8@Q796L/V@@1;^C`%P*H:T/L<(%7]F`!!$&C+W10!89\XA1' MX$,]!\*">2&-(4T@AA..H`P6$"0$6*@#';!+D`"((1,J4(-C']("WF6B"`%P MR!8"H8)3C/PL4,F<85>C@*83Q$B5`0P'P% MXH,7Y.`%&%8('.:%!>3^0_\/.*NJ0YAQ!D[D@`Y+'<,IEO&"L0HD`WU3`1UZ MVI`"O.`(.9#%9!O"B$K08Q6>^,+"'Z*F6(8O@0B:&<(%AC@`+3E!&$AZ" M@A[D(`\H-L`.H,")3JQR((+XF0".@(B.(L09G1!%L9`QTH<,(7T%`( M8QX1(FDPJQJDH,1$O,$0KU9(*KB0S5D@(`MT\(4C$_**B@U!#5%E"*!M:`I= M1,0:6ZZ#,AC1``N_0!P080,`)C`*#HR!#T-X07>1S=(B).,!M9"`,!.2A2?X MXN`1,&-""O`'$3I[J1!9LQ,\L(,+`".X8GF(,\"P!UJPX@=#X,0L5@B1+.1" M`L#_2`0OEH&%`Z=3#?0`;2M<8-&!*,$%K5"7`.+QB8EL@`L"0`8K$D$)680[ MXC=>1C'HD8>^.L09AV`%%'0:P92V#@R5\`4]_OL*%(1M;`&HPA4J$0MMR:(; M@GQ(`_+@!!5,(!'T0&1$]'&!3-!C"+Z@PR0F(KQBL4JX#,''%>8EPA^\0`TA M5`$5U."\S%6B"RV;B'/I)8`W6'(B:=A%'88@@0?8NB'ZX$*Q5"`+%S@$`9Z@ M!"1"$8J4\2(3Z,+>/.OP+HL@P`F00L4:*"(O`0RA$ON52!OX4"PRA`$B"C@! M%^@@BU%X`!>)J`4?0*&*$UC](B!@01""$(D]BJD(-N3"__$ID@$7\H&:$0E# M`490BD-PX1#4Z%-F@=0"->0`$ABD"!H(T?;.6H09`$@D830*`F`+0481DP`* M],`).U!S2O(03)!D4#!B%=$`G"`!16!5#R@1ZY`'OI`.=U`1TW8$$K`'H[:! M$>$*%Z`"H:`*`481).`(1W`*5(2"$&$`5_`&$R`*^3<1"T`&P%`-MI!F-F@0 M<"`%]E`(&G`&?)`YK&!7#C$-48`#8>`*&5!WRR`&PO!.18@0GF`,\;`*/;`' M.9`#!`,132`+H(`%BS<`)NU`)B3C0`-OD$$;`#94P"D]P"LI`!K)SB`F!`=]P A`CR0#`Y`5!+!#&O@"=1`#6EP`+S%B:[XBK`8BQH1$``[ ` end -----END PRIVACY-ENHANCED MESSAGE-----