-----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, DUarpgn8EXf2v4Clm9b4EjtuyPm6eyUgMHBQyl+RUwkbTCgQYCw0djTYA9ahTYfS wwxFWLgh4aFJ9ug4hVJvmQ== 0000930413-07-006439.txt : 20070921 0000930413-07-006439.hdr.sgml : 20070921 20070803170428 ACCESSION NUMBER: 0000930413-07-006439 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VIEWPOINT CORP CENTRAL INDEX KEY: 0000919794 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 954102687 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 498 SEVENTH AVENUE STREET 2: SUITE 1810 CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 212-201-0800 MAIL ADDRESS: STREET 1: 498 SEVENTH AVENUE STREET 2: SUITE 1810 CITY: NEW YORK STATE: NY ZIP: 10018 FORMER COMPANY: FORMER CONFORMED NAME: VIEWPOINT CORP/NY/ DATE OF NAME CHANGE: 20001201 FORMER COMPANY: FORMER CONFORMED NAME: METACREATIONS CORP DATE OF NAME CHANGE: 19970529 FORMER COMPANY: FORMER CONFORMED NAME: HSC SOFTWARE CORP DATE OF NAME CHANGE: 19951019 CORRESP 1 filename1.htm c49706_corresp.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

VIEWPOINT CORPORATION
498 Seventh Avenue
New York, N.Y. 10018

                                                  August 3, 2007

VIA EDGAR AND FACSIMILE

Maryse Mills-Apenteng, Esq.
Division of Corporation Finance
U. S. Securities and Exchange Commission
Washington, DC 20549

Re: Viewpoint Corporation  
           Registration Statement on Form S-3  
  File No. 333-143868  

Dear Ms. Mills-Apenteng:

          The undersigned registrant hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that Registration Statement No. 333-143868 on Form S-3/A, filed by the registrant on August 1, 2007 be declared effective at 10:00 a.m. on August 7, 2007, or as soon thereafter as practicable.

          Viewpoint 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 Viewpoint from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and Viewpoint many not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

/s/ Andrew J. Graf

Andrew J. Graf
General Counsel

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