0000950123-11-093066.txt : 20111216 0000950123-11-093066.hdr.sgml : 20111216 20111028171927 ACCESSION NUMBER: 0000950123-11-093066 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111028 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OPHTHALMIC IMAGING SYSTEMS CENTRAL INDEX KEY: 0000885317 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 943035367 STATE OF INCORPORATION: CA FISCAL YEAR END: 0617 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 221 LATHROP WAY STREET 2: SUITE 1 CITY: SACRAMENTO STATE: CA ZIP: 95815 BUSINESS PHONE: 9166462020 MAIL ADDRESS: STREET 1: 221 LATHROP WAY STREET 2: SUITE 1 CITY: SACRAMENTO STATE: CA ZIP: 95815 FORMER COMPANY: FORMER CONFORMED NAME: OPHTHALMIC IMAGING SYSTEMS INC DATE OF NAME CHANGE: 19930328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MERGE HEALTHCARE INC CENTRAL INDEX KEY: 0000944765 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 391600938 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 E. RANDOLPH STREET STREET 2: 24TH FLOOR CITY: CHICAGO STATE: IL ZIP: 60601-3436 BUSINESS PHONE: 312-565-6868 MAIL ADDRESS: STREET 1: 200 E. RANDOLPH STREET STREET 2: 24TH FLOOR CITY: CHICAGO STATE: IL ZIP: 60601-3436 FORMER COMPANY: FORMER CONFORMED NAME: MERGE HEALTHCARE Inc DATE OF NAME CHANGE: 20081217 FORMER COMPANY: FORMER CONFORMED NAME: MERGE HEALTHCARE INC DATE OF NAME CHANGE: 20080221 FORMER COMPANY: FORMER CONFORMED NAME: MERGE TECHNOLOGIES INC DATE OF NAME CHANGE: 19971030 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMICAS, Inc. CENTRAL INDEX KEY: 0001028584 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 592248411 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20 GUEST STREET STREET 2: SUITE 400 CITY: BOSTON STATE: MA ZIP: 02135 BUSINESS PHONE: 617-779-7221 MAIL ADDRESS: STREET 1: 20 GUEST STREET STREET 2: SUITE 400 CITY: BOSTON STATE: MA ZIP: 02135 FORMER COMPANY: FORMER CONFORMED NAME: VITALWORKS INC DATE OF NAME CHANGE: 20010809 FORMER COMPANY: FORMER CONFORMED NAME: VITAL WORKS INC DATE OF NAME CHANGE: 20010806 FORMER COMPANY: FORMER CONFORMED NAME: INFOCURE CORP DATE OF NAME CHANGE: 19961209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Requisite Software Inc. CENTRAL INDEX KEY: 0001497506 IRS NUMBER: 271023435 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6737 WEST WASHINGTON STREET STREET 2: SUITE 2250 CITY: MILWAUKEE STATE: WI ZIP: 53214 BUSINESS PHONE: 414-977-4000 MAIL ADDRESS: STREET 1: 6737 WEST WASHINGTON STREET STREET 2: SUITE 2250 CITY: MILWAUKEE STATE: WI ZIP: 53214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Merge eClinical Inc. CENTRAL INDEX KEY: 0001497508 IRS NUMBER: 200308891 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6737 WEST WASHINGTON STREET STREET 2: SUITE 2250 CITY: MILWAUKEE STATE: WI ZIP: 53214 BUSINESS PHONE: 414-977-4000 MAIL ADDRESS: STREET 1: 6737 WEST WASHINGTON STREET STREET 2: SUITE 2250 CITY: MILWAUKEE STATE: WI ZIP: 53214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Merge Asset Management Corp. CENTRAL INDEX KEY: 0001497510 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6737 WEST WASHINGTON STREET STREET 2: SUITE 2250 CITY: MILWAUKEE STATE: WI ZIP: 53214 BUSINESS PHONE: 414-977-4000 MAIL ADDRESS: STREET 1: 6737 WEST WASHINGTON STREET STREET 2: SUITE 2250 CITY: MILWAUKEE STATE: WI ZIP: 53214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Confirma Europe LLC CENTRAL INDEX KEY: 0001497511 IRS NUMBER: 000000000 STATE OF INCORPORATION: WA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6737 WEST WASHINGTON STREET STREET 2: SUITE 2250 CITY: MILWAUKEE STATE: WI ZIP: 53214 BUSINESS PHONE: 414-977-4000 MAIL ADDRESS: STREET 1: 6737 WEST WASHINGTON STREET STREET 2: SUITE 2250 CITY: MILWAUKEE STATE: WI ZIP: 53214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Stryker Imaging Corp CENTRAL INDEX KEY: 0001501193 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 900 WALNUT RIDGE DRIVE CITY: HARTLAND STATE: WI ZIP: 53029 BUSINESS PHONE: 262-367-0700 MAIL ADDRESS: STREET 1: 900 WALNUT RIDGE DRIVE CITY: HARTLAND STATE: WI ZIP: 53029 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Abraxas Medical Solutions, Inc. CENTRAL INDEX KEY: 0001528991 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 900 WALNUT RIDGE DRIVE CITY: HARTLAND STATE: WI ZIP: 53029 BUSINESS PHONE: 262-367-0700 MAIL ADDRESS: STREET 1: 900 WALNUT RIDGE DRIVE CITY: HARTLAND STATE: WI ZIP: 53029 CORRESP 1 filename1.htm corresp
     
Boston Brussels Chicago Düsseldorf Houston London Los Angeles Miami Milan
Munich New York Orange County Paris Rome San Diego Silicon Valley Washington, D.C.
Strategic alliance with MWE China Law Offices (Shanghai)
  Thomas P. Conaghan
Attorney at Law
tconaghan@mwe.com
+1 202 756 8161
October 28, 2011
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Evan S. Jacobson
Attorney-Advisor
Re:   Merge Healthcare Incorporated
Amendment No. 1 to Registration Statement on Form S-4
Filed October 14, 2011
SEC File No. 333-176640
Dear Mr. Jacobson:
On behalf of Merge Healthcare Incorporated (the “Company”), set forth below are responses to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) contained in your letter dated October 21, 2011 (the “Comment Letter”) relating to Amendment No. 1 to the Registration Statement on Form S-4, filed by the Company on October 14, 2011 (File No. 333-176640) (the “Registration Statement”). The heading and numbered paragraph of this letter corresponds to the heading and paragraph number contained in the Comment Letter, and to facilitate your review, we have reproduced the text of the Staff’s comment in bold below. In addition to the response below, the Company has filed today Amendment No. 2 to the Registration Statement (“Amendment No. 2”) to address the Staff’s comment and is supplementally providing you with three copies of Amendment No. 2, which are marked to show changes against the initial filing.
Exhibit 5.1
1. We note that two of your subsidiary guarantors are incorporated in Washington and California, but counsel has limited its opinion to Delaware, New York, and federal laws. Please ask counsel to revise its legality opinion to also address the laws of Washington and California. For guidance, refer to Sections II.B.1.e and II.B.3.b of the Division of Corporation Finance’s Staff Legal Bulletin No. 19.
Company Response: Amendment No. 2 includes the updated legal opinions called for by the above-referenced sections of the Division of Corporation Finance’s Staff Legal Bulletin No. 19.

 

 

Evan S. Jacobson
October 28, 2011
Page 2
          If you have any questions with respect to the foregoing, please contact Thomas P. Conaghan at (202) 756-8161.
Very truly yours,
     
/s/ Thomas P. Conaghan
 
Thomas P. Conaghan
   
cc:   Ann G. Mayberry-French, General Counsel and Corporate Secretary
Jeffery A. Surges, Chief Executive Officer
Justin C. Dearborn, President and Chief Financial Officer