-----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, NaeG0NbhqiG25JMueY00KPnvUlcttwRGAzKr0EUmxnitjOyZbnvcC8O8Wy0Ugnyg pQSnK9ZKTZipukyGuH/DwQ== 0001038838-10-000218.txt : 20100820 0001038838-10-000218.hdr.sgml : 20100820 20100621134748 ACCESSION NUMBER: 0001038838-10-000218 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100621 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PLANGRAPHICS INC CENTRAL INDEX KEY: 0000783284 STANDARD INDUSTRIAL CLASSIFICATION: TRUCKING (NO LOCAL) [4213] IRS NUMBER: 840868815 STATE OF INCORPORATION: CO FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6371 BUSINESS BOULEVARD SUITE 200 CITY: SARASOTA STATE: FL ZIP: 34240 BUSINESS PHONE: 888-623-4378 MAIL ADDRESS: STREET 1: 6371 BUSINESS BOULEVARD SUITE 200 CITY: SARASOTA STATE: FL ZIP: 34240 FORMER COMPANY: FORMER CONFORMED NAME: INTEGRATED SPATIAL INFORMATION SOLUTIONS INC /CO/ DATE OF NAME CHANGE: 19981015 FORMER COMPANY: FORMER CONFORMED NAME: INTEGRATED SPATIAL INFORMATION SYSTEMS INC DATE OF NAME CHANGE: 19980710 FORMER COMPANY: FORMER CONFORMED NAME: DCX INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm corresp062110.htm
 
 
 
JACKSON L. MORRIS 
Attorney at Law
Admitted in Florida and Georgia (inactive)


June 21, 2010
By EDGAR
 
Joe A. Foti
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, D.C. 20549
 
Attn:  Beverly A. Singleton, Staff Accountant
 
Re: PlanGraphics, Inc.
Form 10-K for the year ended September 30, 2009
Filed January 13, 2010, as amended on April 30, 2010
File No. 000-14273
 
Dear Mr. Foti:
 
This letter is in response to your letter dated June 8, 2010 with regard to the above reference report.
 
PlanGraphics has filed Amendment No. 2 in response to your letter, with a filing date of today.
 
Comment 1.  The audit reports for the five month period ended August 31, 2008 for each of Morris Transportation, Inc. and Smith Systems Transportation, Inc. are included in Amendment No. 2.  Because the auditor covered this period in separate audit reports for each of the companies, these separate audit reports were inadvertently omitted from Amendment No. 1.
 
Comment 2.  The Exhibit 31 and 32 certifications have been re-filed with Amendment No. 2, along with all exhibits to the original report.
 
At the request of the staff, this is to advise the staff that PlanGraphics acknowledges the following:
 
Ÿ  
PlanGraphics is responsible for the adequacy and accuracy of the disclosures in all filings made under the federal securities laws of the United States, including Amendment No. 2 to its annual report on Form 10-K filed as of June 21, 2010;
 
Ÿ  
Staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to Amendment No. 2 to PlanGraphics’ annual report on Form 10-K filed as of June 21, 2010; and
 
Ÿ  
PlanGraphics 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.
 
Very truly yours,
 
/s/  Jackson L. Morris
 
Jackson L. Morris
 
Cc: Paul A. Henley, Chief Executive Officer
PlanGraphics, Inc.
 

 
3116 West North A Street ® Tampa, Florida  33609-1544
Phone 813–874–8854 ® Cell 813–892–5969 ® Fax 800–310–1695  ® Skype jackson.morris.tampa
e-mail: jackson.morris@verizon.net; jackson.morris@rule144solution.com
www.Rule144Solution.com
 
 
 

-----END PRIVACY-ENHANCED MESSAGE-----