April 28, 2005
Mr. Steven Jacobs
Accounting Branch Chief
Division of Corporate Finance
Securities and Exchange Commission
Mail Stop 0409
Washington, D.C. 20549
RE: | InsWeb Corporation |
| Form 10-K for the year ended December 31, 2004 |
| File No. 0-26083 |
Dear Mr. Jacobs:
We are in receipt of your April 21, 2005 letter commenting on the Liquidity and Capital Resources discussion in the Form 10-K filed by InsWeb Corporation for the fiscal year ended December 31, 2004.
We appreciate your comments and would like to confirm that we will expand our Liquidity and Capital Resources discussion in all future filings so as to provide a better understanding of the underlying drivers impacting changes in cash flows and working capital.
Sincerely,
/s/ William D. Griffin |
|
William D. Griffin | |
INSWEB CORPORATION (Registrant) | |
Chief Financial Officer | |
(Principal Accounting Officer) | |
