-----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, MOhUcxdc/mKGXDgIzeXqmAv4i4iOQ2eCFV6qs8IMDKIWn4nnIKNCuwswS2tXENvQ MqML/+gsKqIr+ySD/ziHgQ== 0000950123-08-009388.txt : 20091120 0000950123-08-009388.hdr.sgml : 20091120 20080812170407 ACCESSION NUMBER: 0000950123-08-009388 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080812 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Verisk Analytics, Inc. CENTRAL INDEX KEY: 0001442145 IRS NUMBER: 262994223 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 545 WASHINGTON BOULEVARD CITY: JERSEY CITY STATE: NJ ZIP: 07310-1686 BUSINESS PHONE: 201-469-2000 MAIL ADDRESS: STREET 1: 545 WASHINGTON BOULEVARD CITY: JERSEY CITY STATE: NJ ZIP: 07310-1686 CORRESP 1 filename1.htm LETTER TO THE S.E.C.
DAVIS POLK & WARDWELL
450 LEXINGTON AVENUE
NEW YORK, NEW YORK 10017
212-450-4000
FAX: 212-450-3800
WRITER’S DIRECT DIAL
212-450-4224
August 12, 2008
     
Re:
  Verisk Analytics, Inc. (the “Company”)
 
  Registration Statement on Form S-1
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Dear Sir/Madam:
     On behalf of the Company, and pursuant to the provisions of the Securities Act of 1933, as amended (the “Securities Act”), and Rule 101(a) of Regulation S-T, we are submitting for filing a Registration Statement on Form S-1 in electronic format relating to shares of the Company’s Class A common stock, par value $0.001 per share.
     In accordance with Rule 111 under the Securities Act, Rule 13(c) of Regulation S-T and Rule 3a under the Informal and Other Procedures of the Commission, the filing fee of $29,475 has been paid by wire transfer to the account of the Commission at Mellon Bank.
     This letter confirms that an oral request for acceleration of the effective date of the Registration Statement will be made in accordance with Rule 461 under the Securities Act. The Company and Merrill Lynch, Pierce, Fenner & Smith Incorporated and Morgan Stanley & Co. Incorporated, as representatives of the underwriters, are aware of their obligations under the Securities Act.
     As discussed in the Company’s voice mail to the Staff, in August 2006, the Company acquired Xactware, Inc. Pursuant to Regulation S-X, Xactware, Inc.’s audited financial statements at and for the years ended December 31, 2004 and 2005 are included in this filing. The Company will submit any required interim financial statements of Xactware, Inc. when it files the Amendment No. 1 to the Registration Statement.
     If you have any questions or comments relating to this submission, please call Ethan T. James at (212) 450-4244 or the undersigned at (212) 450-4224.
         
 
        
 
  Very truly yours,    
 
        
 
        
 
  /s/ Richard J. Sandler    
 
        
 
        
 
  Richard J. Sandler    
     
cc:
  Ethan T. James
 
  Kenneth E. Thompson

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