-----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, BpKsJszcAUdYjVIKGGXq1LAWXH6klsq3XnwERPOKPDq09vcwsOB0/n6ZWkSENYNQ uAXyjUbEug16Vxx3kJkkbw== 0000720851-06-000062.txt : 20061121 0000720851-06-000062.hdr.sgml : 20061121 20060912165307 ACCESSION NUMBER: 0000720851-06-000062 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060912 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NESTOR INC CENTRAL INDEX KEY: 0000720851 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 133163744 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 42 ORIENTAL STREET STREET 2: THIRD FLOOR CITY: PROVIDENCE STATE: RI ZIP: 02908 BUSINESS PHONE: 4012745658 MAIL ADDRESS: STREET 1: 42 ORIENTAL STREET STREET 2: THIRD FLOOR CITY: PROVIDENCE STATE: RI ZIP: 02908 CORRESP 1 filename1.htm Acceleration Letter
NESTOR, INC.
42 Oriental Street
Third Floor
Providence, RI 02908
(401) 274-5658, Fax (401) 274-5707
 
12 September 2006

BY ELECTRONIC SUBMISSION

Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549-0406

Attn: Rebekah Toton

 
Re:
Nestor, Inc.
Registration Statement on Form S-3
   
File No. 333-135778
   
Request for Acceleration

Ladies and Gentlemen:

 
Nestor, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission on Thursday, September 14, 2006 at 11:00 am EDT or as soon thereafter as practicable.

The Company 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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

—
the Company 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.

If you have any questions about our responses to your comments and related matters, please contact undersigned at (401) 274-5658, ext. 738. Thank you very much for your consideration and assistance.

 
Very truly yours,
   
 
/s/ Benjamin M. Alexander
 
Benjamin M. Alexander
   

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