-----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, GiwWfvDweZIsQoQoCnR1U82hilEPxqRY/Up90CNUa0rO457rG1gNJEpDLm3GLtyi YTjusL9PcMTJRHAnvdOHfg== 0001193125-06-169532.txt : 20061006 0001193125-06-169532.hdr.sgml : 20061006 20060810170910 ACCESSION NUMBER: 0001193125-06-169532 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AVATECH SOLUTIONS INC CENTRAL INDEX KEY: 0000852437 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 841035353 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11403 CRONHILL DRIVE STREET 2: SUITE A CITY: OWING MILLS STATE: MD ZIP: 21117 BUSINESS PHONE: 4109026900 MAIL ADDRESS: STREET 1: 11403 CRONHILL DRIVE STREET 2: SUITE A CITY: OWING MILLS STATE: MD ZIP: 21117 FORMER COMPANY: FORMER CONFORMED NAME: PLANETCAD INC DATE OF NAME CHANGE: 20001117 FORMER COMPANY: FORMER CONFORMED NAME: SPATIAL TECHNOLOGY INC DATE OF NAME CHANGE: 19960708 CORRESP 1 filename1.htm Correspondence Letter

AVATECH SOLUTIONS, INC.

10715 RED RUN BLVD., SUITE 101

OWINGS MILLS, MARYLAND 21117

TEL (410) 753-1525

FAX (410) 753-1591

August 10, 2006

VIA EDGAR

Mark P. Shuman

Branch Chief – Legal

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Avatech Solutions, Inc.
    Post-Effective Amendment No. 2
    Registration Statement on Form S-1; File No. 333-135231

Dear Mr. Shuman:

On behalf of the Company, we hereby respectfully request acceleration of the effectiveness of the above-referenced Post-Effective Amendment for 10:00 AM on August 11, 2006, or as soon as thereafter as practicable.

The Company hereby acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring this filing effective, does not foreclose the Commission from taking any action with respect to the filing, nor does it relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing. The Company further acknowledges that the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please confirm the date and time of effectiveness of the Registration Statement to our counsel, Hillel Tendler, at 410-332-8552, fax 410-951-6038, or e-mail at ht@nqgrg.com

 

Very truly yours,

 

AVATECH SOLUTIONS, INC.

By:  

/s/ Lawrence Rychlak

 

Lawrence Rychlak

Chief Financial Officer

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