-----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, FhontfnicwCGRQfYgO3udBixYvhqziLTFyvzL1GER/urFFXwbP1SlbapntzzRATC Y36tERHmBkvvL+Zb84lzBg== 0000950123-10-069164.txt : 20101025 0000950123-10-069164.hdr.sgml : 20101025 20100728174358 ACCESSION NUMBER: 0000950123-10-069164 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100728 FILER: COMPANY DATA: COMPANY CONFORMED NAME: XATA CORP /MN/ CENTRAL INDEX KEY: 0000854398 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPUTERS [3571] IRS NUMBER: 411641815 STATE OF INCORPORATION: MN FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 151 E CLIFF RD STE 10 CITY: BURNSVILLE STATE: MN ZIP: 55337 BUSINESS PHONE: 6128943680 MAIL ADDRESS: STREET 1: 151 E CLIFF RD STE 10 CITY: BURNSVILLE STATE: MN ZIP: 55337 FORMER COMPANY: FORMER CONFORMED NAME: NORTHWEST ACQUISITIONS INC/MN/ DATE OF NAME CHANGE: 19911209 CORRESP 1 filename1.htm corresp
XATA CORPORATION
965 Prairie Center Dr.
Eden Prairie, MN 55344
July 26, 2010
Via EDGAR
Securities and Exchange Commission
Attention: Stephan G. Krikorian, Accounting Branch Chief
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-5553
Re:   XATA Corporation
Form 10-Q for the quarterly period ended March 31, 2006
File No. 000-27166
Dear Mr. Krikorian:
     I am writing this letter to confirm a recent conversation between you and our outside legal counsel, Michael Coddington at Faegre & Benson, regarding the deadline for XATA Corporation’s response to the SEC staff’s comment letter dated July 14, 2010 regarding the above-referenced filings. XATA Corporation is working on a response to the staff’s comment and coordinating a review with its outside advisors. As we discussed, due to the amount of time necessary to complete the work and review, XATA requests that it be given until Friday, July 30th to file its response to the staff’s comment letter
     We appreciate the staff’s courtesy in responding to this request.
         
  Very truly yours,
 
 
  -s- Wes Fredenburg    
     
 
cc:   Tamara Tangen, Staff Accountant
Mark Ties, Chief Financial Officer

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