-----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, J0uZPM6gJ1u0fa1hOUJ+v0rfmzlC1X4XdcPlvv/n/5xn+j7XWYPIVNZHP1/jyC/j DxNBc065SMNDh1iHdPVVXg== 0000000000-05-049345.txt : 20080319 0000000000-05-049345.hdr.sgml : 20080319 20050923142100 ACCESSION NUMBER: 0000000000-05-049345 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050923 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SCIENTIFIC LEARNING CORP CENTRAL INDEX KEY: 0001042173 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 943234458 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 300 FRANK H. OGAWA PLAZA STREET 2: STE 600 CITY: OAKLAND STATE: CA ZIP: 94612-2040 BUSINESS PHONE: 5104443500 MAIL ADDRESS: STREET 1: 300 FRANK H. OGAWA PLAZA STREET 2: SUITE 600 CITY: OAKLAND STATE: CA ZIP: 94612-2040 LETTER 1 filename1.txt Mail Stop 3561 September 23, 2005 Via U.S. Mail and Fax (510) 444-3580 Jane A. Freeman Senior Vice President and Chief Financial Officer SCIENTIFIC LEARNING CORP 300 FRANK H. OGAWA PLAZA, SUITE 600 OAKLAND, CA 94612-2040 Re: SCIENTIFIC LEARNING CORP Form 10-K/A for the year ended December 31, 2004 Filed May 26, 2005 Form 10-Q for the quarter ended March 31, 2005 Form 10-Q for the quarter ended June 30, 2005 File No. 0-24547 Dear Ms. Freeman: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, /s/ Carlos Pacho for Larry Spirgel Assistant Director ?? ?? ?? ? -----END PRIVACY-ENHANCED MESSAGE-----