-----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, CATx+1X6+EQfR7pNEVs2pe2w7uhWkh54/LVqH8LFdDA/4QRXWH/uLlLL7cEjw8Hs 6snWB6yjcCnLUXq+N8kzxg== 0000950123-09-046177.txt : 20091113 0000950123-09-046177.hdr.sgml : 20091113 20090925165820 ACCESSION NUMBER: 0000950123-09-046177 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090925 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TELECOMMUNICATION SYSTEMS INC /FA/ CENTRAL INDEX KEY: 0001111665 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 521526369 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 275 WEST ST CITY: ANNAPOLIS STATE: MD ZIP: 21401 BUSINESS PHONE: 4102637616 MAIL ADDRESS: STREET 1: 275 WEST ST CITY: ANNAPOLIS STATE: MD ZIP: 21401 CORRESP 1 filename1.htm corresp
September 25, 2009
Via EDGAR
Ms. Barbara C. Jacobs
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
Mail Stop 4561
100 F Street, NE
Washington, DC 20549
     
Re:
  TeleCommunication Systems, Inc.
Registration Statement on Form S-3
File No. 333-161544
Dear Ms. Jacobs:
     Pursuant to Rule 461 under the Securities Act of 1933, as amended, TeleCommunication Systems, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-3 (File No. 333-161544) filed on August 25, 2009 and amended on September 24, 2009 (the “Registration Statement”), so that it will become effective on September 29, 2009 at 11:00 A.M. or as soon as is practicable thereafter.
     The Registrant hereby acknowledges the following: (i) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (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; (ii) 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 (iii) the Registrant may not assert Staff comments and the declaration of effectiveness 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,

TeleCommunication Systems, Inc.
 		  
  By:   /s/ Bruce A. White    
    Bruce A. White   
    Vice President and General Counsel   
 
cc: Wm. David Chalk, Esq., DLA Piper LLP (US)

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