-----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, GDZvBWJUyl8pO5uUGddb7t+Kk7GBdR1I6esQPe3lt/O6BpKusNvdUM5GS9uPvqDh 3bXLw6dKbbA/qz/91bpRNw== 0001193125-08-256035.txt : 20090205 0001193125-08-256035.hdr.sgml : 20090205 20081218182850 ACCESSION NUMBER: 0001193125-08-256035 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081218 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Comadata Network, Inc. of Australia CENTRAL INDEX KEY: 0001440274 IRS NUMBER: 020686814 STATE OF INCORPORATION: TN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5301 MARYLAND WAY CITY: BRENTWOOD STATE: TN ZIP: 37027 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Comdata Telecommunications Services, Inc. CENTRAL INDEX KEY: 0001440275 IRS NUMBER: 621605719 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5301 MARYLAND WAY CITY: BRENTWOOD STATE: TN ZIP: 37027 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Comdata Network, Inc. CENTRAL INDEX KEY: 0001440385 IRS NUMBER: 620813252 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5301 MARYLAND WAY CITY: BRENTWOOD STATE: TN ZIP: 37027 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CERIDIAN CORP /DE/ CENTRAL INDEX KEY: 0001124887 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 411981625 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3311 E OLD SHAKOPEE RD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 BUSINESS PHONE: 9528538100 MAIL ADDRESS: STREET 1: 3311 EAST OLD SHAKOPEE RD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FORMER COMPANY: FORMER CONFORMED NAME: NEW CERIDIAN CORP DATE OF NAME CHANGE: 20000927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ABR Information Services, Inc. CENTRAL INDEX KEY: 0001440166 IRS NUMBER: 593228107 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ABR Properties, Inc. CENTRAL INDEX KEY: 0001440167 IRS NUMBER: 593359093 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ceridian Benefits Services, Inc. CENTRAL INDEX KEY: 0001440168 IRS NUMBER: 593424469 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3201 34TH STREET SOUTH CITY: ST. PETERBURG STATE: FL ZIP: 33711 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ceridian Canada Holdings, Inc. CENTRAL INDEX KEY: 0001440169 IRS NUMBER: 411902672 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ceridian Retirement Plan Services, Inc. CENTRAL INDEX KEY: 0001440170 IRS NUMBER: 942268840 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3201 34TH STREET SOUTH CITY: ST. PETERBURG STATE: FL ZIP: 33711 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FTB Insurance Agency, Inc. CENTRAL INDEX KEY: 0001440171 IRS NUMBER: 411902672 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Intertax, Inc. CENTRAL INDEX KEY: 0001440173 IRS NUMBER: 411790303 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13911 RIDGEDALE DRIVE CITY: MINNETONKA STATE: MN ZIP: 55305 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLD SHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Comdata Processing Systems, Inc. CENTRAL INDEX KEY: 0001440190 IRS NUMBER: 412045710 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5301 MARYLAND WAY CITY: BRENTWOOD STATE: TN ZIP: 37027 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLDSHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Comdata Network, Inc. of California CENTRAL INDEX KEY: 0001440191 IRS NUMBER: 621455497 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5301 MARYLAND WAY CITY: BRENTWOOD STATE: TN ZIP: 37027 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLDSHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Comdata Stored Value Solutions, Inc. CENTRAL INDEX KEY: 0001440192 IRS NUMBER: 341830553 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 101 BULLITT LANE CITY: LOUISVILLE STATE: KY ZIP: 40222 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLDSHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ceridian Tax Service, Inc. CENTRAL INDEX KEY: 0001440193 IRS NUMBER: 411902914 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 17390 BROOKHURST ST. STREET 2: SUITE 100 CITY: FOUNTAIN VALLEY STATE: CA ZIP: 92708 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLDSHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ceridian Recruiting Solutions, Inc. CENTRAL INDEX KEY: 0001440194 IRS NUMBER: 841541643 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6300 SOUTH SYRACUSE WAY STREET 2: SUITE 100 CITY: GREENWOOD VILLAGE STATE: CO ZIP: 80111 BUSINESS PHONE: 615 370-7000 MAIL ADDRESS: STREET 1: ATTN: ALBERT J. BART STREET 2: 3311 EAST OLDSHAKOPEE ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55425 CORRESP 1 filename1.htm Acceleration Request

Ceridian Corporation

3311 East Old Shakopee Road

Minneapolis, MN 55425

December 18, 2008

VIA EDGAR & FACSIMILE

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Ms. Karen Garnett

 

  Re:   Ceridian Corporation
    Registration Statement on Form S-4
    File No. 333-152649

Ladies and Gentlemen:

We refer to the registration statement on Form S-4 (File No. 333-152649) (as amended, the “Registration Statement”) of Ceridian Corporation (the “Company”), relating to the registration of its 11 1/4% Senior Notes due 2015 and 12 1/4% / 13% Senior Toggle Notes due 2015.

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests that the effectiveness of the Registration Statement be accelerated so that it may become effective at 5:00 PM (Eastern time) on Monday, December 22, 2008, or as soon as practicable thereafter.

The Company hereby acknowledges the following:

1. Should the Securities and Exchange Commission (the “Commission) or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

2. The action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

3. The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

In addition, the Company hereby confirms that it is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, with respect to the proposed public offering of the securities specified in the Registration Statement.

Please call Todd Chandler at (212) 310-8172 of Weil, Gotshal & Manges LLP to confirm the effectiveness of the Registration Statement or with any questions.

 

Very truly yours,
  

Ceridian Corporation

  

By:

   

/s/ Michael W. Sheridan

   Michael W. Sheridan
   Executive Vice President, General Counsel
   and Corporate Secretary

 

cc:

   Todd R. Chandler, Esq.
  Weil, Gotshal & Manges LLP

 

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