0001144204-13-051586.txt : 20131211 0001144204-13-051586.hdr.sgml : 20131211 20130919153406 ACCESSION NUMBER: 0001144204-13-051586 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20130919 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INNODATA INC CENTRAL INDEX KEY: 0000903651 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 133475943 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THREE UNIVERSITY PLAZA STREET 2: SUITE 506 CITY: HACKENSACK STATE: NJ ZIP: 07601 BUSINESS PHONE: 201 371 8000 MAIL ADDRESS: STREET 1: THREE UNIVERSITY PLAZA STREET 2: SUITE 506 CITY: HACKENSACK STATE: NJ ZIP: 07601 FORMER COMPANY: FORMER CONFORMED NAME: INNODATA ISOGEN INC DATE OF NAME CHANGE: 20031117 FORMER COMPANY: FORMER CONFORMED NAME: INNODATA CORP DATE OF NAME CHANGE: 19930505 CORRESP 1 filename1.htm

Innodata Inc.

Three University Plaza

Hackensack, NJ 07601

   

 

Via Edgar

 

 

September 19, 2013

 

 

Mr. Patrick Gilmore

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:   Innodata Inc.
  Form 10-K for the fiscal year ended December 31, 2012
  Filed March 15, 2013
  Form 10-Q for the quarterly period ended June 30, 2013
  August 8, 2013
  File No. 001-35774

 

Dear Mr. Gilmore:

 

This confirms that we have received your letter dated September 11, 2013 regarding the Securities and Exchange Commission Staff’s review of Innodata Inc’s 10-K for the fiscal year ended December 31, 2012 filed on March 15, 2013 and 10-Q for the quarterly period ended June 30, 2013 filed on August 8, 2013. In accordance with our Vice President of Finance, Raj Jain’s discussion with Eiko Yaoita Pyles of your office on September 18, 2013, we intend to respond by October 4, 2013. Thank you for your consideration of this extension.

 

Please do not hesitate to call me at 201-371-8019 with any questions.

 

Sincerely,

 

 

 

/s/O’Neil Nalavadi

O’Neil Nalavadi

Senior Vice President

Chief Financial Officer

 

 

 

 

 

 

 

GRAPHIC 2 image_001.jpg GRAPHIC begin 644 image_001.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!PD'!@H)"`D+"PH,#QD0#PX. M#QX6%Q(9)"`F)2,@(R(H+3DP*"HV*R(C,D0R-CL]0$!`)C!&2T4^2CD_0#W_ MVP!#`0L+"P\-#QT0$!T]*2,I/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T] M/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3W_P``1"``T`,`#`2(``A$!`Q$!_\0` M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4% M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D* M%A<8&1HE)B7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#V:BBL?6O$ MUEHA$+VU_49+?[((56/> M&\S<3R!Z>]=)YBB0(6&\C(7/./6G.G*#Y9;DTZL*L>:#T'44R9_*A=\9VJ6Q M]!7&^"/'\GB[4KBU>QCMQ##YNY9=V>0,=/>DHMIM%.232?4[6BBBI*"BBB@` MHHHH`****`"BBN4\;>-?^$/-G_H7VK[3O_Y:;-NW'L?6G&+D[(4I**NSJZ*K M:;=_;],M;LIL^T0I+MSG;N`.,_C5FD,***YY?&^D/XC.AAYOMPD,6/+.W(&> MM-)O83:6YT-%%%(84444`5[^[%CI]Q=,,B&-GQZX%/\\5V>L6C7VCW=LGWY8F5?KCBN>^'6X:/=*^05G(VGMP.*ZJ3 MBJ,GZ'%64GB();:_>5/#+K+X[U&1+9[57B+")UVL.5Y([9Z_C4WCC4)=+U?2 M+N`D-'O)']Y,EU.75+73[ MMK>X9^8)(XBK?,<$'D]Q71&*E5BWVV^1R3FXT)Q5[\V_G<]#DF#633)@@QEA MGZ9KSWX:^*KO7]7NH;FVL85CM]X-O!L).X#D^E=\T7D:48A_RSAV_DN*\G^# M/_(P7W_7H/\`T,5QQ2<9,]*4GSQ18@^*.M#4[RU-K#,)]/\&66MZ1Y9-S)&`)5W`* MRDD<'KD5S$/CSQ=KMC&-#T\220KFYG2'(+9)VJ"<<#'J346O_P#)%=$_Z[)_ M[/77_"]%3P)9E1@L\C'W.\U%HQC>W4N\ISM>VAC>!?B%?:MK/]DZU&GGON\N M14V$,O567\#^53^-_B-+HNH'2M&A2:]&!)(X+!">BA1U;D?G7+Z:`/C9(`,# M[=+_`.@M3/#RQR_&.3[9]X7MP5W?WQNVU3A&][=+DJI+EY;];%Z?QKXYT-8K MK5[$?9F('[VW"@^Q*_=/UKT/P_XHLM?T'^U(SY,<8/GJYYB*C)S^'.:;XU6% MO!FK"XQL^S.>?[V/E_'.*\M\'-=?\(-XM6'=L\A3QZX.[_QVHLIQO:Q=Y4Y\ MM[FA<_$KQ%K>L-!X:M0(N?+C$/F.RC^)NP_I6%XV\0:AK,5E;:U9M:ZA9[Q( MI4J'#;<,`?H?:NK^"Z1>3JTF%\[=&N>X7!_K4'QI2$3Z2X"^>4E5O7:-N/PR M36B<54Y4C*2DZ7.V=)J?BM?"?@'2KE8UEN9K>*.&-C@$[`23[`5RD?BSX@7& MFG5(;4&RVE]ZVZXVCN!G<1[UM>(_$EEH/@S0EFT^VOKN:UC\E+A`RQ@(N6.? MP''6LY/^$]UG0S)NM--TUK&Y6T0ZWYQ8P8&-^WD8S MZ>]=1\%N;[5<=/*B_FU5(/\`DM[?]?K?^@522C*22Z$MN<8MOJ=MK7B^Z\-> M#+2^U.V7^U9P$\@_*HDP2QJD,.J6ZC!&=C9Z-@].G2 MNKTX7:V,8OV5K@#YRO0UY=\%_P#D):ICIY,?\S7K=152C)I&E%N45)A5>VLH M+26>2!-AG?S)`.A;&,U8HK.YI9,X;6="UU_%DNH:5&$!V[)3(H_A`.0?\*VM M(\/30WO]I:Q<_;-0V[4(&$B'^R/ZUOT5K*O)Q4?D<\<+",W/5W=_*_H1W"E[ M>55&69"`/PKSKX:>$=8\.ZQ=SZI:K#');[%(E5LG<#C@UZ316:DTFNYNX)M2 M['F/@WP=K6D^.9=1O;18[5O.PXE5OO'C@'-;7Q+\/:EXBTNRATN`3213EW!= M5P-I'Y/LHV:/'+O2?B%XFB%AJ*2+;AAN\TQQH<=SMY;]:]"\,^$;7P_X=?37(G:X M!-R^,>82,$?3'`KH:*)5')6V'&DHN^[/'#X.\6>#M9DF\.AKB!_E5T*G` MZGN/6F:UX%\8ZV(M0U#;=7LFY6B\U%$*#&T=0.23P*]FHJO;2W(]A':^AYSX MQ\#:AK/AS1C:(IOK"V6&2!G`W#:N<'ID$?C52VLO'NO:6NDWHCT^R$?ERS,` M))%`^[P><].U>HT5*JNUBG25[W/.OAIX8UCPYJ%Z=4LO*CN(E"NLJ,`5)X(! MSW_2L[Q#X+\2V_C:;6M#BCFWR^=&^]04.,$$-CWKU:BCVKYN8/8QY5'L>=>, M/".M>)_#>E7$BHVKVT9$\.Y5#[L9P>F1BJ=G9>/=;TM-'NQ'I]BJ>5).X'F. M@&,<')XXXQ]:]1HH55VM8'23=[GG/PU\+ZSX;U.\;4[+RHIX@JNLJ,`0>A`. M>]>C445,I.3NRX04%9!1114E!1110`4444`%%%%`!1110`4444`%%%%`!111 40`4444`%%%%`!1110`4444`?_]D_ ` end GRAPHIC 3 image_002.jpg GRAPHIC begin 644 image_002.jpg M_]C_X``02D9)1@`!`0```0`!``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+ M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#W^BD)"KDG M`'4U']IA_P">J_G0!+147VF'_GJOYT?:8?\`GJOYT`2T5%]IA_YZK^='VF'_ M`)ZK^=`$M%1?:8?^>J_G1]IA_P">J_G0!+147VF'_GJOYT?:8?\`GJOYT`2T M5%]IA_YZK^='VF'_`)ZK^=`$M%1B>$D`2*2>@S4E`!10>AK/U87XLGDL+F&" M2,%R9H3(&`&<8#+B@#0I*XZP\37-MIUE+J#&]NKVU2Z2"SMO+,4>T%L[G(." MV.,'V-:&F:^=1U*Z6&/S[-3`T$D*X.V1"VYLD<=.G//2JY62IIG0T5@ZYQM;2&%IIKBZ5G&1T7`((&,DMD_2L:7Q1J[6=SJ*V]O;PV$$$EU:S`F M1V=%=U#`C;M5@`2IR?2A1N)R2T.XHKGTU:^/BX:9);)'9O:R2QRE\O(RM&,@ M#A5P^.><_JSQ+J>HZ;9->6LUK#;11M(\DL+S%VXVJ%4@@'G+9.*5F/F1T5%< MAJ.IZWC37L+FSCFU$QK%:/;F78=N^1C(L@!55#=!UV^M:":K?-XN_LQ[98K) MK625)2^7D960<`'Y5^<]>3Z#')RL.=&_17*>*_$%QHMQ;)'<6UK$\4LAFFA: M8%DQA`B$$9RQ+N*:B[7$YI.QV]%<)+G3VUC3]-BC@BE3[3`7:4L7#8^<=-H_.M&;Q)#87L-G=6]T2TD9'045@6OB>UO+F6UMH+F2Z@21IX0HW1E#@* MW.`7_A]1STJ[J+:BUM$--$*SNZAGN`2(EQRV!U(Z8R,YZTK,=T:5%<39:]K. MIW`T^SDL1.GVAS=-$[Q3+&ZHNT;AMRQ(/+8V'KG-64\3WMPGAV>"R1;74C&) MY7D!V%D9MJ@=2"O4X'/<]'R,GG1UM)5#4]1CTVT:=U:1RP2*).LCG@*,]R3C MVKD)?%^H0Z+I<]R]G9RSKY%"BV#FEN=_17!7_ M`(RO[>>T4K;0N]M;3"V=6D,[2-AD#@[8]O8GKUZ`UT/B'5)]-M+8VQACENKF M.V\Z<%DBW9^9@",],`9&20,BAP:&IIFY17$V?B35-4NQI=G-9+=Q2SI-=>69 M(RL7E\JNXG)&/6J+^+8+=WB-O>7 M(FD3.Y0?J42I97D5BUA)=+OMR7F`:,(8PI.1ACP0#TR!22>,@UW9VM MMIUSY[WR6MQ#($W1!HV<'A\?P]B<8.0*.1BYT==16%:^);:YU:/3C;74$DHD M,+3QA1*$.#M&/NMP,G@\4TFR7)(Z*BNZ>.U>(94QK%&^6)[_`#XK/?QJ M)I9F@MIX[-=/%VMPT88[C(4P5##T_G3Y6+G1VE%<^OB>R-\(/*NUA,S6Z79C M_*3#IHEAM)(+ARP"WORJB*N]I"5+;E"_P!TG)('%9MAXHU- M=36.\CW0XB:826IMWB65]D;C,CA@3G(^4@`^FVA08G42.YHKE'\86]N&1[>^ MNI%6>5A;VX_=Q1RLA)RW8C'')Z@=A._C"Q6[:%+>[>-)(8Y+E8OW49E"E"22 M"0=X'`R,\@#FCE8.TCG2)H#Y[L\A48`.,<#K@CDG`HY6'.CK:*Y0>+O/ MN]/BM+"Y8S7QL[D/M)@(B,G.&P[V^8(`ZM$/N1KMP,8`S]./2BBJ MNR.5$6N:'VDL.I1PQ0$E;::V\V-I>JLPW#.T=!V//7%0W7A::]N)B^IL MD-XL0OX4A`$Q3C*DD[,@8/7@#D444E)@XHUIM,CGUB/4&?B*VEMVBV\,'922 M?^^?UJB_AUH-G]AW:Z4B!TDAB@5HW+8^;;P-PQPW/':BBB['RH?8Z!;V%YI\ MD4KF+3[,VD43@$J"5^;/J0@%6Y],CEUF*_D?B.UEMVB*Y#!V0YS[;/UHHHNP MY49DWA>.WN8Y]$FCTN54:)O+MU=&5B"?EX`;('//N#5?_A"T1!96VH30V$D, M,-S"4#-*L8"@A_X20,$\\=,=:**=V+E187PN5O\`?)?N^G+=-=K:&,8$K9S\ MPYV[F+8QU/6GZ/X<_^/_I6!>^#1=:VU\;Y5+W4=V`] MLKRC85.P2=0GR_='3/7M115*36Q#BGN6[+PY-87MQJ$&HO\`;+I7%U(\>Y96 M_P"69VYXV#Y0!U'7UJYKVE76K:8+*#46LR[+YCJA8R*.J<,"`>_/2BBE=CY4 M9[>'+Y!;RP:K#;7D,;6ZR6]DJQ^2<$($+'&TC((/L0:O-H%NEGI%K%*\<&F2 M(Z#&2P1&3!/;[V[B:-7:1(UVC:W\!(X/7'8`\UH7OANRGMKF.Q2"SGN&5YG6!7$W)XD4C M#@\@C(Z]:**.9BY44H?"CVRQ/I^I&WU")Y#)-]G5D;S%3=CYE&[&P>WE_N_I3G M\(6[V&JVJ74L;7T_FK*%&;L M6F75E]M.@`RK$_(" M``1@].HHHI\[O?._P#2BBB['RHZ%<,`01VIC7*R,2QR_=0S%@,9SW(XJ0>%S'96$$=\\;VFG-8JXC5MV?+^8@\'_5] M#PTT^9;79.TI<36UNBVZ!'50?*3.U6#(C\\$@],U5T^WU M+5-<-QYEW*5$;[(BLQ8??E8,\\XM]4EM[>[ECENH8XQEW50ORL3E`P501STZC-4)/!33V*64V MK2O9PPM#91^4/W(9