0000930413-08-000737.txt : 20110415 0000930413-08-000737.hdr.sgml : 20110415 20080204171615 ACCESSION NUMBER: 0000930413-08-000737 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080204 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENLIVEN MARKETING TECHNOLOGIES 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 DATE OF NAME CHANGE: 20030805 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 CORRESP 1 filename1.htm correspondence -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

ENLIVEN MARKETING TECHNOLOGIES CORPORATION
205 West 39th Street, 16th Floor
New York, N.Y. 10018

 

    February 4, 2008

 

VIA EDGAR AND FACSIMILE

Ms. LaTonya Reynolds
Division of Corporation Finance
U. S. Securities and Exchange Commission
Washington, DC 20549

Re:   Enliven Marketing Technologies Corporation
   
Registration Statement on Form S-3
    File No. 333-147591

Dear Ms. Reynolds:

        The undersigned registrant hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that Registration Statement No. 333-147591 on Form S-3/A, filed by the registrant on February 4, 2008 be declared effective at 10:00 a.m. on February 7, 2008, or as soon thereafter as practicable.

        Enliven 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 Enliven from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and Enliven 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