-----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, HK3DQdFdJb4JYSz4xsnpBkLITbzZIEvBPniutBBOZBzHQHiYkNO7wdi1GqF+/qDH 1ntezu6OdoCIHZ4AMrNqlQ== 0001104540-07-000049.txt : 20070411 0001104540-07-000049.hdr.sgml : 20070411 20070220154644 ACCESSION NUMBER: 0001104540-07-000049 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COMMUNICATE COM INC CENTRAL INDEX KEY: 0001108630 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 880346310 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600-1100 MELVILLE ST CITY: VANCOUVER BC V6E 4A6 STATE: A1 ZIP: 89502 BUSINESS PHONE: 6046892944 MAIL ADDRESS: STREET 1: 600-1100 MELVILLE ST CITY: VANOURVER BC V6E 4A6 STATE: A1 ZIP: 89502 FORMER COMPANY: FORMER CONFORMED NAME: TROYDEN CORP DATE OF NAME CHANGE: 20000307 CORRESP 1 filename1.htm corresp
Communicate.com Inc.
600 - 1100 Melville Street
Vancouver, B.C., Canada V6E 4A6

February 20, 2007




VIA EDGAR AND FAX


Mr. Kevin Woody
Accounting Branch Chief

Ms. Amanda Jaffe
Staff Accountant

United States
Securities and Exchange Commission
Washington, D.C. 20549


Re: Communicate.com Inc.
Form 10-K for the year ended December 31, 2005
File no. 000-29929

Dear Mr. Woody and Ms. Jaffe:

In response to your letters dated January 22, 2007, and February 7, 2007, we confirm the following:

Form 8K filed January 18, 2007

Effectiveness of Disclosure Controls and Procedures

1.  
We confirm that our officers have reconsidered the effectiveness of our disclosure controls and procedures in light of the restatement. Also, we confirm that we plan to address this reconsideration in our amended filings in light of the restatement and the related conclusions.

Timing of Filing Restated Financial Statements

2.  
We are currently working on the 10-KSB/A and plan to file on or before February 28, 2007.
 
 
 
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United States Securities and Exchange Commission
February 20, 2007
Page of

The Registrant acknowledges that (1) it is responsible for the adequacy and accuracy of the disclosure in its filings; (2) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to its filings; and (3) it may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any further question please contact Cameron Pan, the Registrant’s CFO, or the undersigned at (604) 697-0136.

Sincerely,

/s/ David M. Jeffs

David M. Jeffs
President
 
 
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