-----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, B+PPdPrwnCj3ts+slAB9y05n29cCl+gvB4X40ug0aTGUZExIBL1jTaMPlscwbWtl D15V6L9ZUKyCl951dCS7cw== 0001201800-09-000068.txt : 20090626 0001201800-09-000068.hdr.sgml : 20090626 20090508102503 ACCESSION NUMBER: 0001201800-09-000068 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIRECT INSITE CORP CENTRAL INDEX KEY: 0000879703 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 112895590 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 80 ORVILLE DR CITY: BOHEMIA STATE: NY ZIP: 11716 BUSINESS PHONE: 631-873-2900 MAIL ADDRESS: STREET 1: 80 ORVILLE DRIVE CITY: BOHEMIA STATE: NY ZIP: 11716 FORMER COMPANY: FORMER CONFORMED NAME: COMPUTER CONCEPTS CORP /DE DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.txt DIRECT INSITE CORP. 80 Orville Drive Bohemia, NY 11716 May 8, 2009 Securities and Exchange Commission 100 F Street N.E. Washington, D. C. 20549 Re: Direct Insite Corp. Registration Statement on Form S-1 Registration No. 333-153792 ---------------------------------- Gentlemen: The undersigned, on behalf of Direct Insite Corp., hereby requests acceleration of Direct Insite Corp.'s aforesaid Registration Statement to Tuesday, May 12, 2009 at 10:00 a.m., or as soon as is practicable. The Company would also appreciate telephone notice of such effectiveness to David H. Lieberman, Esq. at (516) 921-1131. Direct Insite acknowledges that: o Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing. o The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the filing. o We may not assert 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. Very truly yours, DIRECT INSITE CORP. /s/ Michael Beecher Michael Beecher Chief Financial Officer -----END PRIVACY-ENHANCED MESSAGE-----