CONFIDENTIAL SUBMISSION
April 12, 2006
VIA FACSIMILE
Mr. Joseph M. Kempf
Senior Staff Accountant
United States Securities and Exchange Commission
Mail Stop 3720
Washington, D.C. 20549
Re:Notify Technology Corporation (Symbol NTFY)
Dear Mr. Kempf:
On March 30, 2006, we were notified that our Form 10-KSB for the Fiscal Year Ended September 30, 2005 and our Form 10-QSB for the Fiscal Quarter Ended December 31, 2005 had been reviewed and two (2) comments were generated with the intent to meet disclosure requirements and enhance the overall disclosures in our filings. We are in the process of preparing a response but request an additional five business days to submit the response. I spoke with Mr. Spirgel this morning and he indicated that the additional week is reasonable. He also asked me to send this written request to your attention.
If you have any questions regarding this matter, please contact me at (408) 777-7927 or email me at jerry.rice@notifycorp.com.
| Respectfully, |
/s/ Gerald W. Rice |
| NOTIFY TECHNOLOGY CORPORATION |
| Gerald W. Rice, |
| Chief Financial Officer |
cc: Robert Kornegay
