November 8, 2006
Mr. Robert F. Telewicz, Jr.
Senior Staff Accountant
U.S. Securities and Exchange Commission
Washington, DC 20549
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Re: | | Move, Inc. Form 10-K for the Fiscal Year Ended December 31, 2005 Form 10-Q for the Quarterly Period Ended March 31, 2006 Form 10-Q for the Quarterly Period Ended June 30, 2006 File No. 0-26659 |
Dear Mr. Telewicz:
We are in receipt of your letter to Mr. Belote dated September 28, 2006 regarding your request that in connection with the Form 10-K for the fiscal year ended December 31, 2005, that we revise Exhibit 32.02 to reference the Form 10-K and not the Form 10-Q for the period ended December 31, 2005.
Please be advised that we filed yesterday, Tuesday, November 7, 2006, a Form 10-K/A which revised Exhibit 32.02 as requested.
Also, as requested in your letter, we acknowledge that:
| • | | the company is responsible for the adequacy and accuracy of the disclosure in the filings; |
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| • | | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
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| • | | the company 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 do not hesitate to contact me if you have any further questions or comments.
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Sincerely, | | |
/s/ James S. Caulfield | | |
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James S. Caulfield | | |
Executive Vice President & General Counsel | | |
JSC:jt