-----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, AYCBu8Nx2ZVoDuje+CzoIlJ8CAroH+cQsKO3YV8mXQFIhcOV+ZNHZBZ2U15K79sN CYmkBPCa4P4n1+sVH/GVjg== 0001206774-10-002129.txt : 20101122 0001206774-10-002129.hdr.sgml : 20101122 20101007115421 ACCESSION NUMBER: 0001206774-10-002129 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNIFY CORP CENTRAL INDEX KEY: 0000880562 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 942710559 FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1420 ROCKY RIDGE DRIVE STREET 2: SUITE 380 CITY: ROSEVILLE STATE: CA ZIP: 95661 BUSINESS PHONE: 9162184700 MAIL ADDRESS: STREET 1: 1420 ROCKY RIDGE DRIVE STREET 2: SUITE 380 CITY: ROSEVILLE STATE: CA ZIP: 95661 CORRESP 1 filename1.htm unify_corresp.htm
UNIFY CORPORATION
1420 Rocky Ridge Drive, Suite 380
Roseville, CA 95661
 
October 7, 2010
 
 
 
VIA Telecopy (703) 813-6981 and EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
 
Attention:      Ms. Jan Woo
  Ms. Katherine Wray
  Division of Corporation Finance
 
Re: Unify Corporation (the “Company”)
  Registration Statement on Form S-1
  File No. 333-168282

Ladies and Gentlemen:
 
     Pursuant to Rule 460 and Rule 461 under the Securities Act of 1933, as amended, the Company respectfully requests that the United States Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement to 5:00 p.m., Eastern Time, on October 7, 2010, or as soon thereafter as practicable. The Company also hereby requests a copy of the written order verifying the effective dat e.
 
     The Company hereby acknowledges that:
  • 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;
     
  • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
     
  • the Company may not assert staff comments and 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.
     Thank you for your assistance. If you should have any questions, please call Jude M. Sullivan of K&L Gates LLP, counsel to the Company, at (312) 781-7160.
 
  Sincerely,
  UNIFY CORPORATION
   
   
  By: /s/ Steven D. Bonham
  Steven D. Bonham
  Vice President and Chief Financial Officer
 
 
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