-----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, RqWoDTFYi5XwRM7Vyi7wBDxPFLzO/LBFkaNmMXW8EvKElDxmxVfuj7I93HJhwvwo v2ftR+9yZz4mASSB1bT8kQ== 0000950123-10-090040.txt : 20110124 0000950123-10-090040.hdr.sgml : 20110124 20100929153916 ACCESSION NUMBER: 0000950123-10-090040 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MEDQUIST INC CENTRAL INDEX KEY: 0000884497 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 222531298 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 BISHOPS GATE BLVD STREET 2: SUITE 300 CITY: MOUNT LAUREL STATE: NJ ZIP: 08054-4632 BUSINESS PHONE: 8568108000 MAIL ADDRESS: STREET 1: 1000 BISHOPS GATE BLVD STREET 2: SUITE 300 CITY: MOUNT LAUREL STATE: NJ ZIP: 08054-4632 CORRESP 1 filename1.htm corresp
September 29, 2010
Via EDGAR
Kathleen Collins
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
     
Re:
  MedQuist Inc.
 
  Form 10-K for Fiscal Year Ended December 31, 2009
 
  Filed March 12, 2010, as amended April 30, 2010 and July 6, 2010
 
  Form 10-Q for Fiscal Quarter Ended June 30, 2010
 
  Filed August 9, 2010
 
  SEC File No. 001-13326
Dear Ms. Collins:
     We are writing to acknowledge receipt of the comment letter dated September 17, 2010 (“Letter”) from the staff of the Securities and Exchange Commission’s (“Commission”) Division of Corporation Finance (“Staff”) regarding the above referenced periodic filings. As discussed and agreed upon with the Staff, we will be responding to the Letter by the close of business on Friday, October 8, 2010.
         
  Sincerely,
 		  
  /s/ Mark R. Sullivan    
  Mark R. Sullivan   
  General Counsel, Chief Compliance Officer and Secretary   
 
cc:          Steven Abrams, Pepper Hamilton

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