0001354488-11-001205.txt : 20110808 0001354488-11-001205.hdr.sgml : 20110808 20110415163431 ACCESSION NUMBER: 0001354488-11-001205 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110415 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FUNCTION (X) INC. CENTRAL INDEX KEY: 0000725876 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 330637631 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 150 FIFTH AVENUE STREET 2: SUITE 900 CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 212-231-0092 MAIL ADDRESS: STREET 1: 150 FIFTH AVENUE STREET 2: SUITE 900 CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: GATEWAY INDUSTRIES INC /DE/ DATE OF NAME CHANGE: 19980629 FORMER COMPANY: FORMER CONFORMED NAME: GATEWAY COMMUNICATIONS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm fncx_corresp.htm
Function (X) Inc.
159 East 70th Street
New York, NY 10021


April 15, 2011
VIA EDGAR

Mark P. Shuman
Branch Chief – Legal
Division of Corporation Finance
Mail Stop 3561
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 
Re:
Function (X) Inc. (formerly Gateway Industries, Inc.)
 
Form 15
 
Filed January 12, 2004
 
 
Form 10-K submitted February 8, 2011
 
File No. 000-13803
 
Dear Mr. Shuman:

On behalf of Function (X) Inc. (“we” or the “Company”), we respond as follows to the Staff’s comment letter dated March 31, 2011 relating to the above-captioned Form 15 and Form 10-K.  Please note that for the Staff’s convenience, we have recited the Staff’s comment and provided the Company’s response to the comment immediately thereafter.
 
General
 
1.  
We note your response to our comment letter dated February 28, 2011 in which you state that based on a contractual obligation, you voluntarily filed the Form 10-K without being required to file such report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934. As it appears that you are a voluntary filer, please amend your Form 10-K for the fiscal year ended December 31, 2010 to check the box indicating that you are not required to file reports pursuant to Section 13 or Section 15 of the Exchange Act.
 
We have amended our Form 10-K to check the box indicating that we are not required to file reports pursuant to Section 13 or Section 15 of the Exchange Act.
 

 
 
 
Function (X) Inc.
April 15, 2011
Page 2


Pursuant to the staff’s request, we hereby acknowledge that:
 
 
·
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;
 
 
·
the Company has full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
 
·
the Company 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 United States.
 


 
Sincerely,
  
     
 
/s/ Mitchell J. Nelson
  
 
Mitchell J. Nelson
  
 
Executive Vice President
  

 

 
cc:
Christopher S. Auguste, Esq.