-----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, PFBTpsyvUQwO717olsH1JUyE2NWLDxo6hHwU8ZWTkCydxjVwapvuEuEkvrRTrqeX 5OHJguR8il5c0vqjeR1Paw== 0001206774-06-002581.txt : 20070702 0001206774-06-002581.hdr.sgml : 20070702 20061213112215 ACCESSION NUMBER: 0001206774-06-002581 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20061213 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

Message

DLA Piper US LLP
400 Capitol Mall, Suite 2400
Sacramento, California 95814-4428
www.dlapiper.com

Kevin A. Coyle
Kevin.coyle@dlapiper.com
T  916.930.3240
F  916.930.3201


December 11, 2006

OUR FILE NO. 348395-900100

VIA UPS

Rebekah Toten
Mail Stop 4561
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549

Re:

Unify Corporation

Dear Ms. Toten:

Attached as discussed please find two courtesy copies of the revised proxy materials filed by Unify Corporation in response to your letter of October 12, 2006, one of which has been marked to show changes. I have also included a copy of your letter for your convenience.

With respect to your comments on Proposal 2 numbered 1 through 6, please be advised that Unify is no longer seeking an increase in its authorized number of shares.  Since its original proxy filing, Unify restructured its transaction with Halo to provide for an additional cash payment in lieu of issuing additional securities.  This obviated the need to seek an increase in authorized shares in order to complete the transaction, which was closed on November 20, 2006.  Unify is now seeking approval for a reverse stock split, as described in the revised proxy materials filed today.


Message

Rebekah Toten
December 11, 2006
Page Two

Please let me know if you need anything further.

Very truly yours,

DLA Piper US LLP

Message

Kevin A. Coyle
Partner

Admitted to practice in California and New York

KAC:smp
Enclosures

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