WEBSITE PROS, INC.
July 25, 2006
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop: 04-06
Washington, D.C. 20549
Attention: Barbara Jacobs
| Registration Statement on Form S-1 (File No. 333-134431) |
Ladies and Gentlemen:
The undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the“Commission”) take appropriate action to cause the above-referenced Registration Statement (the“Registration Statement”) to become effective at 4:30 P.M. Eastern Daylight Time on July 27, 2006 or as soon thereafter as is practicable. Pursuant to the Commission’s letter dated June 9, 2006, regarding the Registration Statement, the undersigned Registrant further acknowledges that:
• should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
• the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
[SIGNATURE FOLLOWS]
Very truly yours,
WEBSITE PROS, INC.
Kevin Carney
Chief Financial Officer
cc: | James F. Fulton, Jr., Esq., Cooley GodwardLLP Ryan E. Naftulin, Esq., Cooley GodwardLLP Brent B. Siler, Esq., Wilmer Cutler Pickering Hale and DorrLLP |