Ascendant Letterhead
December 3, 2004
Rachel Zablow
Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Ascendant Solutions, Inc. | |
| Form 8-K filed December 1, 2004 (“Original Form 8-K”) | ||
| File No. 0-27945 |
Dear Ms. Zablow:
This letter sets forth responses of Ascendant Solutions, Inc. (the “Company”) to the request for supplemental information in the letter dated December 2, 2004 from the staff of the Securities and Exchange Commission (the “Commission”). Please be advised that, at the request of the Commission, we are filing herewith Amendment No. 1 to Current Report dated November 29, 2004 on Form 8-K/A (“Form 8-K/A and together with the Original Form 8-K, the “8-K Filings”) and hereby make the following representations and acknowledgements with respect thereto:
1. The Company represents that it is responsible for the adequacy and accuracy of the disclosure in its 8-K Filings;
2. The Company acknowledges that staff comments or changes to disclosure in response to staff comments in the 8-K Filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the 8-K Filings; and
3. The Company acknowledges that it may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact me with any additional information or further comments with respect to the 8-K Filings that you might have.
Rachel Zablow
December 3, 2004
Page 2
Sincerely yours, | ||
Ascendant Solutions, Inc. | ||
By: | /s/ David E. Bowe | |
David E. Bowe | ||
Chief Executive Officer and President | ||