0001193125-15-017319.txt : 20150224 0001193125-15-017319.hdr.sgml : 20150224 20150122141736 ACCESSION NUMBER: 0001193125-15-017319 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pacific DataVision, Inc. CENTRAL INDEX KEY: 0001304492 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 330745043 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 GARRET MOUNTAIN PLAZA STREET 2: SUITE 401 CITY: WOODLAND PARK STATE: NJ ZIP: 07424 BUSINESS PHONE: (973) 771-0300 MAIL ADDRESS: STREET 1: 3 GARRET MOUNTAIN PLAZA STREET 2: SUITE 401 CITY: WOODLAND PARK STATE: NJ ZIP: 07424 FORMER COMPANY: FORMER CONFORMED NAME: Pacific Data Vision DATE OF NAME CHANGE: 20040928 CORRESP 1 filename1.htm CORRESP

January 22, 2015

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Attention:   

Larry Spiegel, Assistant Director

Brandon Hill, Attorney-Advisor

 

Re:    Acceleration Request of Pacific DataVision, Inc.
   Registration Statement on Form S-1
  

Filed on December 19, 2014, as amended on December 30, 2014

               and January 22, 2015

   File No. 333-201156

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Pacific DataVision, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement, to 1:00 p.m., Eastern Time, on Monday, January 26, 2015 or as soon thereafter as practicable.

The Registrant hereby acknowledges that:

 

  •   should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

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

 

  •   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.

Thank you for your assistance. If you should have any questions, please contact Jeffrey Thacker of DLA Piper LLP (US), counsel to the Registrant, at (858) 638-6728 or by facsimile at (858) 638-5128.

 

Very truly yours,
By:  

/s/ John Pescatore

Name:   John Pescatore
Title:   President and Chief Executive Officer