From: Yacov Kaufman, CFO, IncrediMail Ltd.
Dear Sir\Madam, Although the current ruling enables certain delays to smaller companies and foreign issuers. I believe it does not address the core issue. The basic requirements from these companies should not be identical to those of larger or accelerated issuers. Smaller companies do not have the structural complexity requiring such stringent controls, nor do they have the resources required for their implementation. Thank you for your attention. Sincerely,
Yacov Kaufman, CFO |