-----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, Fr8zC5fSYei6e50r6CEhIXbnTND6e8O0uaWYcG/piezG00Uy/RWzWheys9YWZ8ZD oj3C09Ez/ItwCD5diHOUiA== 0001144204-09-031616.txt : 20090916 0001144204-09-031616.hdr.sgml : 20090916 20090609122519 ACCESSION NUMBER: 0001144204-09-031616 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090609 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CLACENDIX, INC. CENTRAL INDEX KEY: 0000754813 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-DRUG STORES AND PROPRIETARY STORES [5912] IRS NUMBER: 222413505 STATE OF INCORPORATION: DE FISCAL YEAR END: 1202 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 COMMERCE BOULEVARD CITY: CINCINNATI, STATE: OH ZIP: 45140 BUSINESS PHONE: (513) 618-0911 MAIL ADDRESS: STREET 1: 100 COMMERCE BOULEVARD CITY: CINCINNATI, STATE: OH ZIP: 45140 FORMER COMPANY: FORMER CONFORMED NAME: HealthWarehouse, Inc. DATE OF NAME CHANGE: 20090818 FORMER COMPANY: FORMER CONFORMED NAME: CLACENDIX, INC. DATE OF NAME CHANGE: 20080107 FORMER COMPANY: FORMER CONFORMED NAME: ION NETWORKS INC DATE OF NAME CHANGE: 19990413 CORRESP 1 filename1.htm Unassociated Document
 
Duval & Stachenfeld LLP
300 East 42nd Street, Third Floor
New York, New York 10017
Tel. (212) 883-1700

 

 
June 9, 2009
 
VIA EDGAR

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

 
Re:
Clacendix, Inc.
Preliminary Information Statement
(File No. 000-13117), filed May 21, 2009
 
Ladies and gentlemen:

On behalf of Clacendix, Inc. a Delaware corporation, and in response to the comment received from the staff of the U.S. Securities and Exchange Commission by letter, dated May 29, 2009, we hereby submit in electronic format for filing with the Commission, one complete copy of the Definitive Information Statement pursuant to Section 14(C) of the Exchange Act, File No. 000-13117 (the “Definitive Statement”), including one complete copy of the exhibit listed in the Definitive Statement as filed therewith.

In response to the Comment No. 1 of the Commission’s May 29, 2009 letter, the disclosure in Proposal 2 of the Definitive Statement has been supplemented and expanded with respect to the issuances made under the 2009 Incentive Compensation Plan in accordance with Item 10 of Schedule 14A.

In addition, the record date, stockholder consent date and Security Ownership of Certain Beneficial Owners and Management disclosure has been updated in the Definitive Statement to June 4, 2009 and the disclosure in the section entitled Section 16(a) Beneficial Ownership Reporting Compliance has been corrected.

Clacendix, Inc. acknowledges to the Commission that:

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

 
·
the 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

 
·
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.
 
 
U.S. Securities and Exchange Commission
June 9, 2009
Page 2
 
 
Should any member of the Commission’s staff have any questions concerning, or desire any further information or clarification in respect of, the Definitive Statement, please do not hesitate to contact me (212-692-5520).
 
    Very truly yours,  
       
/s/ Constantine S. Potamianos  
     
    Constantine S. Potamianos  
 
cc:
Mr. John L. Krug, Esq.
Senior Counsel, Division of Corporation Finance
 
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