COVER 12 filename12.htm SEC LETTER
LOGO   

Goodwin Procter LLP

Counsellors at Law

Exchange Place

Boston, MA 02109

 

T: 617.570.1000

F: 617.523.1231

goodwinprocter.com

July 3, 2007

BY ELECTRONIC SUBMISSION

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Monotype Imaging Holdings Inc.

Amendment No. 4 to Registration Statement on Form S-1

Ladies and Gentlemen:

Submitted herewith for filing on behalf of Monotype Imaging Holdings Inc. (the “Company”) is Amendment No. 4 to the Registration Statement on Form S-1 (“Amendment No. 4”), together with all exhibits thereto other than those exhibits that will be filed by amendment (as indicated in Amendment No. 4), relating to the registration under the Securities Act of 1933, as amended (the “Securities Act”), of shares of common stock of the Company.

The filing is being effected by direct transmission to the Securities and Exchange Commission’s (“Commission”) EDGAR System.

Please contact the undersigned or Lizette M. Pérez-Deisboeck at (617) 570-1000 with any questions or comments you may have regarding this filing.

Very truly yours,

/s/  Elizabeth M. DiMare            

Elizabeth M. DiMare

 

cc: Lizette M. Pérez-Deisboeck, Esq.

Goodwin Procter LLP