0001144204-14-051721.txt : 20141001 0001144204-14-051721.hdr.sgml : 20141001 20140820173306 ACCESSION NUMBER: 0001144204-14-051721 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140820 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SAJAN INC CENTRAL INDEX KEY: 0001118037 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 625 WHITETAIL BOULEVARD CITY: RIVER FALLS STATE: WI ZIP: 54022 BUSINESS PHONE: 715-426-9505 MAIL ADDRESS: STREET 1: 625 WHITETAIL BOULEVARD CITY: RIVER FALLS STATE: WI ZIP: 54022 FORMER COMPANY: FORMER CONFORMED NAME: MATHSTAR INC DATE OF NAME CHANGE: 20000705 CORRESP 1 filename1.htm

August 20, 2014

VIA EDGAR AND EMAIL

Securities and Exchange Commission

Attn: Katherine Wray

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re:

Sajan, Inc.

Withdrawal of Acceleration Request - Registration Statement on

Form S-1 (File No. 333-195819)

Ladies and Gentlemen:

Reference is made to the acceleration request letter of Sajan, Inc. (the “Company”), dated August 18, 2014, which requested that the above-referenced registration statement become effective (the “Acceleration Request”) as of 5:00 p.m., Eastern Daylight Time, on August 19, 2014, or as soon thereafter as possible (the “Acceleration Time”). Prior to the Acceleration Time, legal counsel to the Company orally withdrew the Acceleration Request though a teleconference with the staff of the Securities and Exchange Commission. The Company hereby formally withdraws the Acceleration Request.

If you have questions, please call John Houston (612-492-7392) at Fredrikson & Byron, P.A., legal counsel to the Company.

	Sincerely,

	SAJAN, INC.


	By:	/s/ Thomas Skiba
		Thomas Skiba Chief Financial Officer