-----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, PvDfyO0FicWzUzsduA9TdSTXVL+zDz94BP5yVSVcZmfua7nP5CRhTvzNVoUeMb9v B0gZ6lxM7VC+Zkp3tChJwQ== 0000921895-08-001880.txt : 20080815 0000921895-08-001880.hdr.sgml : 20080814 20080624180336 ACCESSION NUMBER: 0000921895-08-001880 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080624 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NEW CENTURY EQUITY HOLDINGS CORP CENTRAL INDEX KEY: 0001013706 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 742781950 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10101 REUNION PLACE, SUITE 970 CITY: SAN ANTONIO STATE: TX ZIP: 78216 BUSINESS PHONE: 2103020444 MAIL ADDRESS: STREET 1: 7411 JOHN SMITH DRIVE STREET 2: STE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78229 FORMER COMPANY: FORMER CONFORMED NAME: BILLING CONCEPTS CORP DATE OF NAME CHANGE: 19980814 FORMER COMPANY: FORMER CONFORMED NAME: BILLING INFORMATION CONCEPTS CORP DATE OF NAME CHANGE: 19960722 CORRESP 1 filename1.htm cor06113_06242008.htm
New Century Equity Holdings Corp.
200 Crescent Court, Suite 1400
Dallas, Texas 75201



June 24, 2008

Via EDGAR and Federal Express

Kevin Woody, Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4561
Washington, D.C.  20549

Re:          New Century Equity Holdings Corp.
Form 10-K for the Fiscal Year Ended December 31, 2007
Filed March 28, 2008
File No.  000-28536

Dear Mr. Woody:

On behalf of New Century Equity Holdings Corp. (“New Century”), I am responding to the Staff’s letter of comment dated June 19, 2008 with respect to the above-referenced filing.  My response to the Staff’s comment is set forth below.  For your convenience, I have repeated the Staff’s comment immediately preceding my response.

Form 10-K for the Fiscal Year Ended December 31, 2007
Financial Statements
Notes to Consolidated Financial Statements
Note 2. Summary of Significant Accounting Policies
Revenue Interest, page 28

Staff Comment

1.
We have reviewed your response to our prior comment one. Please confirm to us that you will revise your disclosure in future filings to include similar information that was provided in your most recent response.



 
New Century Response

We will revise our disclosure in future filings to include similar information that was provided in our prior response letter.

*     *     *     *     *

The Staff is invited to contact the undersigned at (214) 661-7480 with any comments or questions it may have.

Sincerely,
 
/s/ John P. Murray
 
John P. Murray
Chief Financial Officer



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