-----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,
 GLcWaAUCEfCGwTfegqF/AGdgCnk4iYnY8srmpCBu1njgLO9w34hnDeEW6W3bnFhs
 hn3Wez8bsIwD3YQ15VAO2g==

<SEC-DOCUMENT>0000000000-10-028641.txt : 20110118
<SEC-HEADER>0000000000-10-028641.hdr.sgml : 20110117
<ACCEPTANCE-DATETIME>20100524140808
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-028641
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100524

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SMART ONLINE INC
		CENTRAL INDEX KEY:			0001113513
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				954439334
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4505 EMPEROR BLVD.
		STREET 2:		SUITE 320
		CITY:			DURHAM
		STATE:			NC
		ZIP:			27703
		BUSINESS PHONE:		919-765-5000

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 12794
		CITY:			RESEARCH TRIANGLE PARK
		STATE:			NC
		ZIP:			27709
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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