0000899140-12-000658.txt : 20130411 0000899140-12-000658.hdr.sgml : 20130411 20121228132549 ACCESSION NUMBER: 0000899140-12-000658 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20121228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WAVE SYSTEMS CORP CENTRAL INDEX KEY: 0000919013 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] IRS NUMBER: 133477246 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 480 PLEASANT ST CITY: LEE STATE: MA ZIP: 01238 BUSINESS PHONE: 4132431600 MAIL ADDRESS: STREET 1: 480 PLEASANT STREET CITY: LEE STATE: MA ZIP: 01238 CORRESP 1 filename1.htm w8862354.htm
Wave Systems Corp.
480 Pleasant Street
Lee, Massachusetts 01238
(413) 243-1600

 
December 28, 2012
 

 
VIA EDGAR
 
Stephen Krikorian
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
 
Re:
Wave Systems Corp.
Form 10-K for the fiscal year ended December 31, 2011
Filed March 30, 2012
File No. 000-24752
 
Dear Mr. Krikorian:
 
On behalf of Wave Systems Corp. (the “Company”), we submit this letter in response to comments from the staff of the Securities and Exchange Commission received by letter dated December 13, 2012 (the “Comment Letter”) relating to the above-referenced filing.  We are working expeditiously to respond to the Comment Letter.  We respectfully request an extension of time to respond to the inquiries contained in the Comment Letter.  We currently anticipate submitting a response to the Comment Letter on or before January 7, 2013.  Please do not hesitate to contact me at (413) 243-7008 with any concerns you may have regarding the timetable described above. Thank you for your consideration.
 
 
Very truly yours,
 
/s/ Gerard T. Feeney
 
Gerard T. Feeney
Chief Financial Officer
 
cc:
Mark P. Shuman (Securities and Exchange Commission)
 
Katherine Wray (Securities and Exchange Commission)
 
Melissa Walsh (Securities and Exchange Commission)
 
Steven K. Sprague