-----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, OwS/UL3LjPUbrNnDQ7CqqQHlGuNus5oPzIcLFCp824tet8zeFCQkVTuBDykduGG0 hRgiruWP3wGogISXvnypEg== 0000000000-06-017183.txt : 20060811 0000000000-06-017183.hdr.sgml : 20060811 20060412111033 ACCESSION NUMBER: 0000000000-06-017183 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060412 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: WATCHGUARD TECHNOLOGIES INC CENTRAL INDEX KEY: 0001062019 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 911712427 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 505 FIFTH AVENUE SOUTH SUITE 500 CITY: SEATTLE STATE: WA ZIP: 98104 BUSINESS PHONE: 2065218340 MAIL ADDRESS: STREET 1: 505 FIFTH AVENUE SOUTH SUITE 500 CITY: SEATTLE STATE: WA ZIP: 98104 LETTER 1 filename1.txt Room 4561 April 12, 2006 Mr. Edward J. Borey President and Chief Executive Officer Watchguard Technologies, Inc. 505 Fifth Avenue South Suite 500 Seattle, WA 98104-3892 Re: Watchguard Technologies, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 31, 2005 Form 10-Q for Fiscal Quarter Ended September 30, 2005 Filed November 9, 2005 Form 8-K filed August 3, 2005 Form 8-K filed November 3, 2005 File No. 000-26819 Dear Mr. Borey: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Kathleen Collins Accounting Branch Chief Mr. Edward J. Borey Watchguard Technologies, Inc. February 17, 2006 Page 1 -----END PRIVACY-ENHANCED MESSAGE-----