0001264931-14-000340.txt : 20140812 0001264931-14-000340.hdr.sgml : 20140812 20140707132313 ACCESSION NUMBER: 0001264931-14-000340 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WORLDS INC CENTRAL INDEX KEY: 0000001961 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 221848316 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11 ROYAL ROAD CITY: BROOKLINE STATE: MA ZIP: 02445 BUSINESS PHONE: 617-725-8900 MAIL ADDRESS: STREET 1: 11 ROYAL ROAD CITY: BROOKLINE STATE: MA ZIP: 02445 FORMER COMPANY: FORMER CONFORMED NAME: Worlds.com, Inc. DATE OF NAME CHANGE: 20080521 FORMER COMPANY: FORMER CONFORMED NAME: WORLDS COM INC DATE OF NAME CHANGE: 20000519 FORMER COMPANY: FORMER CONFORMED NAME: WORLDS INC DATE OF NAME CHANGE: 19980213 CORRESP 1 filename1.htm

 

 

FEDER KASZOVITZ LLP

ATTORNEYS AT LAW

 

845 THIRD AVENUE

NEW YORK, N. Y. 10022-6601

 

Telefax 212-888-7776 Telephone: 212-888-8200 Writer's Ext.: 5413
     

 

 

July 7, 2014

 

VIA EDGAR

 

Securities and Exchange Commission

Patrick Gilmore

Accounting Branch Chief

100 F Street, N.E.

Washington, D.C. 20549-5546

 

Re: Worlds Inc. (the “Company”)

Form 10-K for the Fiscal Year Ended December 31, 2014

Filed April 1, 2014

File No.: 000-24115

 

Gentlemen:

 

On April 1, 2014 the Company filed an Annual Report on Form 10-K for the year ended December 31, 2013 (the “10-K”). By letter dated May 6, 2014, the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) transmitted to the Company comments on the 10-K (the “Letter”). We are responding to the Staff’s comments contained in the Letter. The numbered paragraphs below correspond to the numbered comments in the Letter.

 

1.We hereby confirm, on behalf of the Company, that in future filings the Company will revise its disclosure under Item 9A, Controls and Procedures, to provide the entire definition consistently or just refer to the Rule. Please see the disclosure provided in Item 4, Controls and Procedures, of the Company’s Quarterly Report on Form 10-Q, for the quarter ended March 30, 2014, filed on May 15, 2014, which contains a revised disclosure.

 

2.The 10-K was amended by the filing of a Form 10-K/A on July 2, 2014 to include the identified consent.

 

3.In future filings the Company will not include the title of the certifying individual in Exhibit 31.2.

 

The Company is aware and acknowledges that:

 

·It is responsible for the adequacy and accuracy of the disclosure in the filing;

 

·Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

 

·It may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite States.

 

 

Very truly yours,

 

/s/ Irving Rothstein

 

Irving Rothstein