fncx_corresp.htm

0001354488-12-003443.txt : 20120821 0001354488-12-003443.hdr.sgml : 20120821 20120629163936 ACCESSION NUMBER: 0001354488-12-003443 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20120629 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Viggle 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: 0630 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: FUNCTION (X) INC. DATE OF NAME CHANGE: 20110216 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

June 27, 2012

Via Electronic Mail

Mark P. Shuman

Legal Branch Chief

U.S. Securities and Exchange Commission

Washington, D.C. 20549

Re: Viggle Inc.

Amendment No. 8 to Registration Statement on Form S-1

Filed June 8, 2012

File No. 333-174481

Dear Mr. Shuman:

This letter is to inform you that Viggle Inc., formerly known as Function(x) Inc. (also f/k/a Gateway Industries, Inc.), retained Greenberg Traurig, LLP as its legal representative to assist with the above captioned matter.

Please direct any future correspondences and response letters with respect to the registration statement electronically to Dennis J. Block, Senior Chairman, Global Corporate M&A Practice at Greenberg Traurig, LLP, at the email address set forth below.

Very truly yours,

Mitchell J. Nelson

Executive Vice President and General Counsel

Cc: Dennis J. Block

blockd@gtlaw.com

(212) 801-2222

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