Collexis Holdings, Inc.
1201 Main Street
Suite 980
Columbia, South Carolina 29201
Via Edgar
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn: Ms. Jessica Barberich, Staff Accountant
| | Re: | Collexis Holdings, Inc.
Item 4.02 Form 8-K Filed October 16, 2007 File No. 001-33495 |
Dear Ms. Barberich:
This letter supplements the letter dated October 24, 2007 and filed as correspondence by our counsel, Charles D. Vaughn of Nelson Mullins Riley & Scarborough LLP, in response to the Staff’s comment letter dated October 19, 2007 regarding the Current Report on Form 8-K of Collexis Holdings, Inc. referenced above. In response to your voicemail to Mr. Vaughn on October 26, we acknowledge that:
| · | we are responsible for the adequacy and accuracy of the disclosure in the filings; |
| · | 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 |
| · | we 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. |
We trust that the foregoing responds appropriately to your request. If you have any questions, please contact me at (803) 727-1117. Please send correspondence via facsimile to me at (404) 322-6085.
| | | |
| | Sincerely, |
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| | | /s/ William D. Kirkland |
| |
William D. Kirkland Chief Executive Officer Collexis Holdings, Inc. |
| cc: Charles D Vaughn, Esq. | |
