-----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, AxUehcdufYEs2mOheeEAPyD+nT/j8avfQUDvsLNhv2nzsxDoRY4yCwfQXRTFAOP+ Vj+C9Lz/FTbjw98CevpOnw== 0001144204-07-051987.txt : 20071119 0001144204-07-051987.hdr.sgml : 20071119 20071001115815 ACCESSION NUMBER: 0001144204-07-051987 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20071001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Neonode, Inc CENTRAL INDEX KEY: 0000087050 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER COMMUNICATIONS EQUIPMENT [3576] IRS NUMBER: 941517641 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4550 NORRIS CANYON ROAD CITY: SAN RAMON STATE: CA ZIP: 94583 BUSINESS PHONE: 5103552000 MAIL ADDRESS: STREET 1: 4550 NORRIS CANYON RD CITY: SAN RAMON STATE: CA ZIP: 94583 FORMER COMPANY: FORMER CONFORMED NAME: SBE INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm
 
 
 
October 1, 2007
 
VIA EDGAR AND FEDEX
 
Stephen G. Krikorian
Accounting Branch Chief
United States Securities and Exchange Commission
100 F Street, N.E., Mail Stop 4561
Washington, DC 20549
 
RE: Neonode Inc.
 
Form 8-K/A Filed on August 16, 2007
File No. 0-08419
 

Ladies and Gentlemen:
 
Reference is made to your letter dated September 26, 2007 addressed to David Brunton of Neonode Inc. (the “Company”), setting forth a comment of the Staff of the Securities and Exchange Commission (the “Staff”) regarding the above referenced Form 8-K/A. This letter, which has also been filed electronically with the Securities and Exchange Commission, contains the Company’s response to the Staff’s comment. The text of the Staff’s comment has been included in this letter in italics for your convenience.
 
Comment: It is our understanding that following the dismissal of BDO Seidman, LLP on September 13, 2007, it was your intent to engage Öhrlings PricewaterhouseCoopers AB. When you have engaged a new accountant, please report the engagement in a Form 8-K and comply with the requirements of Item 304(a)(2) of Regulation S-K.
 
Response: The Company does intend to engage Öhrlings PricewaterhouseCoopers AB as its independent public accounting firm, but has not yet done so. When the Company has engaged a new accountant, it will report the engagement in accordance with the Staff’s comment.
 
 
Sincerely,
 
/s/ David Brunton
Chief Financial Officer, Neonode Inc.
 
cc:
Jodie Bourdet, Esq., Cooley Godward Kronish LLP
 
 
 
 
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