-----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, A5/Jz+bCviu3M3fSMY4MVckQ+UVZEja9PSRg0tbF8nXFzxTLvQmZx2EVVD8dHQxd Zb+Aro73vDaxJcy2FiFmwA== 0001144204-08-048622.txt : 20090219 0001144204-08-048622.hdr.sgml : 20090219 20080819163532 ACCESSION NUMBER: 0001144204-08-048622 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080819 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm
[Smart Online, Inc. Letterhead]



August 19, 2008


Stephen G. Krikorian
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549

 
Re:
Smart Online, Inc.
   
Form 10-K for Fiscal Year Ended December 31, 2007
   
Filed on March 25, 2008
   
File No. 001-32634

Dear Mr. Krikorian:

As our outside legal counsel at Smith Anderson discussed with Ms. Tangen of your office, this letter is to confirm to you that Smart Online, Inc. (the “Company”) is in receipt of your comment letter dated August 18, 2008, with respect to the above-referenced filing made by the Company with the Securities and Exchange Commission, and to further inform you that the Company intends to respond in writing to each of the comments contained therein on September 15, 2008. The Company needs the additional time to respond because it recently appointed a new Chief Financial Officer who was not involved with drafting the above-referenced filing. In addition, the Company will likely need to consult with the person serving as Chief Financial Officer at the time the above-referenced filing was made in order to provide complete and accurate responses.

If you have any questions, please do not hesitate to contact me by phone ((919) 237-4200) or email (david.colburn@smartoline.com).

 
Sincerely,
   
 
/s/ David E. Colburn
   
 
David E. Colburn
 
President and Chief Executive Officer
 
 
 
 
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