-----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, Monk6cU79bubUI9SrdxU14CQiz71Qc4X5r0mtaPQ+/qpFAxPEn1J3svm8e21owNo U3uj5bhPhDBzlqJI4fvJLg== 0001104659-05-047090.txt : 20060811 0001104659-05-047090.hdr.sgml : 20060811 20051004144948 ACCESSION NUMBER: 0001104659-05-047090 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051004 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNIFY CORP CENTRAL INDEX KEY: 0000880562 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 770427069 STATE OF INCORPORATION: DE FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 181 METRO DR STREET 2: 3RD FL CITY: SAN JOSE STATE: CA ZIP: 95110 BUSINESS PHONE: 4084674500 MAIL ADDRESS: STREET 1: 181 METRO DRIVE CITY: SAN JOSE STATE: CA ZIP: 95110 CORRESP 1 filename1.htm

 

[DLA Piper Rudnick Gray Cary US LLP Letterhead]

 

 

October 3, 2005

 

OUR FILE NO. 348395-13

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

ATTN:   Mr. Brad Skinner

Accounting Branch Chief

 

Re:          Unify Corporation
Form 10-K for the Fiscal Year Ended April 30, 2005
Filed July 28, 2005
Form 8-K
Filed September 1, 2005
File No. 1-11807

 

Ladies and Gentlemen:

 

We are writing on behalf of our client, Unify Corporation (the “Company”), in response to the letter of comments from Brad Skinner, Accounting Branch Chief, of the United States Securities and Exchange Commission (the “Commission”) to the Company dated September 20, 2005.

 

Pursuant to a discussion with Stathis Kouninis, this letter shall confirm the Company’s commitment to respond in full to such letter of comments on or before October 10, 2005.

 

If you should have any questions, please do not hesitate to contact me.

 

Very truly yours,

 

 

DLA Piper Rudnick Gray Cary US LLP

 

/s/ Kevin A. Coyle

 

Kevin A. Coyle

Attorney

kevin.coyle@dlapiper.com

 

 

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