January
29, 2009
|
EDGAR
and FedEx Courier
|
|
1.
|
We
have revised as per your comment. At the beginning of the text of the
first paragraph, we have edited to include the statement; “This prospectus
relates to an aggregate of 3,445,000 shares of common stock of Cyber
Informatix, Inc. Of this total, the company is directly offering 2,500,000
common shares on a “best efforts” basis at $.02 per share.” In the first
sentence of the second paragraph, we edited to include the statement;
“This prospectus also relates to the remaining 945,000 issued shares of
common stock of Cyber Informatix, Inc. which may be resold from time to
time by certain selling stockholders of the company identified on page 20
of this prospectus”.
|
|
2.
|
We
have revised as per your comment. We have deleted the eighth, ninth, and
tenth sentences of the first paragraph. We have also eliminated the
references to the jurisdiction of
incorporation.
|
|
3.
|
We
have revised as per your comment. We deleted the third and fourth
sentences of the second paragraph.
|
|
4.
|
We
have revised as per your comment. In the third paragraph, we have
clarified by editing to include the following statement; “The 2,500,000
shares offered directly by the company will be offered and sold by our
officers and directors without any discounts or other commissions. There
will be no broker or dealer
participation”.
|
|
5.
|
We
have revised as per your comment. On page 13, of “Risk Factors Related To
Our Business”, we have provided appropriate risk disclosure regarding the
material weaknesses under the heading, “Because of its inherent
limitations, internal control over financial reporting may not prevent or
detect misstatements.” In
the Management’s Discussion section on page 32 under Management’s
Remediation Initiatives, we have provided a timetable and estimated cost
for remediation.
|
|
6.
|
We
have revised as per your comment. On page 28 under “Satisfaction of our
cash obligations for the next 12 months”, we have added a statement that
addresses and clarifies management’s commitment of funds for operations
over the next twelve-month period.
|
|
7.
|
We
have revised as per your comment. On page 35, under the section Executive
Compensation, General, we have identified Mr. Terry G. Bowering as a
promoter in addition to Mr. Donald C.
Jones.
|
|
8.
|
We
have revised as per your comment. On page 70, 71 of the S-1/A #2.,
“Undertakings”, we have deleted #4 and replaced it with revised statements
for #4., and #5.
|
|
9.
|
We
have acknowledged your General comment. We will include the
acknowledgements in our filing of our letter of request for acceleration
of effective date at such time as we clear your comments and are able to
coordinate a specific date and time with
yourself.
|
/s/
Donald C. Jones
|
/s/
Terry G. Bowering
|
|||
Donald C. Jones | Terry G. Bowering | |||
President
and Director
|
Director
|
|||
CEO,
CFO, CAO
|
Secretary,
Treasurer
|