-----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, TTIPe6Nvtx7y/UboR7X0XlhJq9KjX5kIHHFrOGGCJifJ2+3JCdMhDDT6fBrlzYPj kTye9I/gl94lVAqvKEmACQ== 0000890821-09-000042.txt : 20090921 0000890821-09-000042.hdr.sgml : 20090921 20090806075103 ACCESSION NUMBER: 0000890821-09-000042 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090806 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPATIALIZER AUDIO LABORATORIES INC CENTRAL INDEX KEY: 0000890821 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 954484725 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2025 GATEWAY PLACE STREET 2: SUITE 365 CITY: SAN JOSE STATE: CA ZIP: 95110 BUSINESS PHONE: 3102273370 MAIL ADDRESS: STREET 1: 2625 TOWNSGATE ROAD STREET 2: SUITE 330 CITY: WESTLAKE VILLAGE STATE: CA ZIP: 91361 CORRESP 1 filename1.htm Unassociated Document
August 5, 2009


Securities and Exchange Commission
Washington, D.C.  20549

VIA EDGAR


Re:   Spatializer Audio Laboratories, Inc.

Dear Mr. Burton:

In connection with our Form 8-K/A filing of August 5, 2009 we hereby confirm that:

 
·      
the company is responsible for the adequacy and accuracy of the disclosure in the filing;
 
·      
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
 
·      
the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Spatializer Audio Laboratories, Inc.

By:           /s/ Jay Gottlieb
---------------------------
Jay Gottlieb, Chairman of the Board, Secretary and Treasurer
 
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