0000897069-11-000007.txt : 20110318 0000897069-11-000007.hdr.sgml : 20110318 20110107153645 ACCESSION NUMBER: 0000897069-11-000007 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WIDEPOINT CORP CENTRAL INDEX KEY: 0001034760 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 522040275 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18W100 22ND STREET, SUITE 104 CITY: OAKBROOK TERRACE STATE: IL ZIP: 60181 BUSINESS PHONE: 630-629-0003 MAIL ADDRESS: STREET 1: 18W100 22ND STREET, SUITE 104 CITY: OAKBROOK TERRACE STATE: IL ZIP: 60181 FORMER COMPANY: FORMER CONFORMED NAME: ZMAX CORP DATE OF NAME CHANGE: 19970530 CORRESP 1 filename1.htm corres010711.htm

WidePoint Corporation
18W100 22nd Street
Oakbrook Terrace, Illinois 60181

January 7, 2011


Room 4561

Kathleen Collins
Accounting Branch Chief
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:         WidePoint Corporation
Form 10-K for the Year Ended December 31, 2009
Filed March 31, 2010
Form 10-Q for Quarterly Period Ended September 30, 2010
Filed November 12, 2010
File No. 001-33035
Dear Ms. Collins:
 
WidePoint Corporation (the “Company”) has reviewed your letter dated December 7, 2010 (the “December 7 Comment Letter”) regarding the Company’s Form 10-K and 10-Q referenced above.  As discussed and agreed upon with the United States Securities and Exchange Commission on January 6, 2011, the Company will file its response to the December 7 Comment Letter no later than January 14, 2011.
 
If you have any further comments regarding this letter, please contact the undersigned or the Company’s outside counsel, Thomas L. James, Esq., Foley & Lardner LLP, 3000 K Street N.W., Washington, D.C. 20007; Telephone No.: (202) 672-5300, Facsimile No.: (202) 672-5389.
 
Sincerely,
 
 

/s/ James T. McCubbin                                                                
James T. McCubbin, Chief Financial Officer