CORRESP 7 filename7.htm corresp
 

         
 
  2001 ROSS AVENUE   AUSTIN
 
  DALLAS, TEXAS   BAKU
(BAKER BOTTS LLP LOGO)
  75201-2980   DALLAS
  214.953.6500   HOUSTON
  FAX 214.953.6503   LONDON
 
      MOSCOW
 
      NEW YORK
 
      RIYADH
 
      WASHINGTON
 
       
September 8, 2005
  Sarah Rechter    
 
  214.953.6419    
 
  FAX 214.661.4419    
    sarah.rechter@bakerbotts.com
BY EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
         
 
  Re:   Zix Corporation
 
      Registration Statement on Form S-3
Ladies and Gentlemen:
     On behalf of Zix Corporation (the “Registrant”), we enclose for filing pursuant to the Securities Act of 1933, as amended (the “Act”), and the applicable rules and regulations under the Act, a Registration Statement on Form S-3 (the “Registration Statement”) with respect to the registration under the Act, and the offering from time to time by the selling shareholders named in the Registration Statement pursuant to Rule 415 promulgated under the Act, of up to 14,148,247 shares of the Registrant’s common stock, par value $0.01 per share. The Registrant has transmitted $4,079.86 by wire transfer to pay the applicable registration fee determined pursuant to Rule 457(c) of the Act.
     If any questions should arise in the course of your review of the Registration Statement, please call the undersigned at (214) 953-6419. In addition, please send copies of all correspondence with the Registrant to the undersigned, Baker Botts L.L.P., 2001 Ross Avenue, Dallas, Texas 75201.
Very truly yours,
/s/ Sarah Rechter
Sarah Rechter
     
cc:
  Ronald A. Woessner
 
  Zix Corporation
 
   
 
  David Emmons
 
  Courtney York
 
  Baker Botts L.L.P.