-----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, JFSs5T6HtmzUNVyJntR7ad5SAzHOKYJcXYbz6fgD/ZbTx5uVcBvD9W5wX4pyhekU 9T1RXCqRJSOHCLP7sdNYMQ== 0001144204-06-054109.txt : 20070212 0001144204-06-054109.hdr.sgml : 20070212 20061222115358 ACCESSION NUMBER: 0001144204-06-054109 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ONSPAN NETWORKING INC CENTRAL INDEX KEY: 0000842722 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 870460247 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4500 CAMERON VALLEY PARKWAY STREET 2: SUITE 270 CITY: CHARLOTTE STATE: NC ZIP: 28211 BUSINESS PHONE: 704-366-5122 MAIL ADDRESS: STREET 1: 4500 CAMERON VALLEY PARKWAY STREET 2: SUITE 270 CITY: CHARLOTTE STATE: NC ZIP: 28211 FORMER COMPANY: FORMER CONFORMED NAME: ONSPAN NETWORKING INC DATE OF NAME CHANGE: 20010214 FORMER COMPANY: FORMER CONFORMED NAME: NETWORK SYSTEMS INTERNATIONAL INC DATE OF NAME CHANGE: 19960516 FORMER COMPANY: FORMER CONFORMED NAME: AQUA AUSTRALIS INC DATE OF NAME CHANGE: 19940322 CORRESP 1 filename1.htm
ONSPAN NETWORKING, INC.
4500 Cameron Valley Parkway, Suite 270
Charlotte, NC 28211


December 22, 2006

Mr. Dave Walz
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:
Onspan Networking, Inc.
Information request
Dear Mr. Walz:

You requested us to amend our 8-K filed November 7, 2006, regarding our change in auditors to refer to two years audits by our former auditor as opposed to the one included in the original filing. We filed this amendment on December 11, 2006.

We received your letter dated December 13, 2006, today and are filing this letter in response to affirmatively acknowledge that:

 
·
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
 
·
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.

We apologize for the misunderstanding, as we had thought that making the amendment was all that was required. You may contact the undersigned at 704-366-5122 if you have any additional questions.

Sincerely,


/s/ Michael D. Pruitt                          
Michael D. Pruitt
Chief Executive Officer
 
 
 
 
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