-----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, HeV6mRMrPPV3w48xR9e8iR7JWdmXb6BBRHlRgvWvdnB28lHN+9MFNPm7xFsir7W8 aySQ21HpIqfue3xT/Ospgw== 0001193125-06-223945.txt : 20070730 0001193125-06-223945.hdr.sgml : 20070730 20061103180505 ACCESSION NUMBER: 0001193125-06-223945 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TRANSACTION SYSTEMS ARCHITECTS INC CENTRAL INDEX KEY: 0000935036 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 470772104 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 120 BROADWAY, SUITE 3350 CITY: NEW YORK STATE: NY ZIP: 10271 BUSINESS PHONE: 402-390-7600 MAIL ADDRESS: STREET 1: 120 BROADWAY, SUITE 3350 CITY: NEW YORK STATE: NY ZIP: 10271 FORMER COMPANY: FORMER CONFORMED NAME: TRANSACTION SYSTEMS ARCHITECTS INC DATE OF NAME CHANGE: 19950109 CORRESP 1 filename1.htm SEC Response Letter

[Jones Day Letterhead]

November 3, 2006

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-0405

Attention: Megan Akst, Staff Accountant

 

Re:

   Transaction Systems Architects, Inc.      
  

Item 4.02 Form 8-K

Filed October 27, 2006
File No. 0-24346                    

     

Ladies and Gentlemen:

Transaction Systems Architects, Inc. (“TSA”) is in receipt of your letter dated October 30, 2006 relating to TSA’s Current Report on Form 8-K filed on October 27, 2006. TSA intends to respond to the letter. However, as disclosed in the Form 8-K and as discussed with Megan Akst on November 2, 2006, TSA’s review of its stock option practices is not yet completed and TSA has not made any final determinations. As such, TSA is currently unable to provide all of the information you requested. TSA is continuing to complete the necessary review and analysis in order to be in a position to respond to the comments. TSA currently expects to provide a response prior to the filing of its Annual Report on Form 10-K, which is due to be filed on December 14, 2006.

Please do not hesitate to contact the undersigned or Meredith L. Deutsch of Jones Day (212-326-3800 and 212-326-7829, respectively) or Dennis P. Byrnes, TSA’s Senior Vice President & General Counsel (402-390-8993) if you have any questions regarding the foregoing. Thank you in advance for your cooperation in these matters.

Very truly yours,

 

/s/ Robert A. Profusek

 

cc: Amy Sumner, Securities and Exchange Commission
   Phillip G. Heasly, Transaction Systems Architects, Inc.
   Henry C. Lyons, Transaction Systems Architects, Inc.
   Dennis P. Byrnes. Transaction Systems Architects, Inc.
   Meredith L. Deutsch, Jones Day
   Christina M. Tchen, Skadden, Arps, Slate, Meagher & Flom LLP
   Peter C. Krupp, Skadden, Arps, Slate, Meagher & Flom LLP
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