-----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, NdCZwig7RLxnhXH1DBtJTnhHWaRWiJDVae6SlqMaGYhWBobDStgP4BGI4zP1KJr/ 8DeQO3UAXV1A6ZmF1leA8g== 0000000000-06-049419.txt : 20061016 0000000000-06-049419.hdr.sgml : 20061016 20061012111758 ACCESSION NUMBER: 0000000000-06-049419 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061012 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: TELECOMMUNICATION SYSTEMS INC /FA/ CENTRAL INDEX KEY: 0001111665 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 521526369 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 275 WEST ST CITY: ANNAPOLIS STATE: MD ZIP: 21401 BUSINESS PHONE: 4102637616 MAIL ADDRESS: STREET 1: 275 WEST ST CITY: ANNAPOLIS STATE: MD ZIP: 21401 LETTER 1 filename1.txt May 30, 2006 Mail Stop 4561 Maurice B. Tose President, Chief Executive Officer and Chairman of the Board TeleCommunication Systems, Inc. 275 West Street Annapolis, MD 21401 Re: TeleCommunication Systems, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed May 10, 2006 File No. 333-133018 Form 10-Q for the quarter ended March 31, 2006 Filed May 10, 2006 File No. 0-30821 Dear Mr. Tose: We have reviewed the above amendment and your responses as well as the Item 4 disclosure/Certifications to your Form 10-Q for March 31, 2006 and we have the following comments. Form S-3 Exhibit 5. Legal Opinion 1. Please see our prior comment 2 of our letter dated April 27, 2006. We assume that TeleCommunication has reserved a sufficient number of shares for the issuance of the shares of the Class A Common Stock underlying the warrants. If so, we suggest that this be made clear in the opinion and the second assumption at the top of page 2 be revised to reflect that prior to the issuance of the Warrant Shares, the Company will continue to have available for issuance, under the Charter, the requisite number of authorized but unissued shares of Class A Common Stock. Form 10-Q for the quarter ended March 31, 2006 Item 4. Controls and Procedures, page 4 2. Please include the definition of procedures and controls contained in Rule 13a-15(e) of the Securities Exchange Act of 1934 or set forth in its entirety as in your Form 10-K. Certifications 3. Your CEO and CFO have stated in their Exhibit 31 Certifications that they "have reviewed this annual report of Form 10-K." Since these certifications are for the quarterly report on Form 10-Q, please amend. Please contact Hugh Fuller at (202) 551-3853 or me at (202) 551- 3730 with any other questions. Sincerely, Barbara C. Jacobs Assistant Director CC: Wm. David Chalk Piper Rudnick Gray Cary US LLP 6225 Smith Avenue Baltimore, MD 21209-3600 Facsimile no. (410) 580-3120 Maurice B. Tose TeleCommunication Systems, Inc. May 30, 2006 Page 2 of 2 -----END PRIVACY-ENHANCED MESSAGE-----