COMPUTER HORIZONS CORP.
49 Old Bloomfield Avenue
Mountain Lakes, NJ
07046-1495
December 14, 2006
United States Securities and Exchange Commission
100 F Street, N.E. Washington, D.C. 20549
Division Of Corporation Finance
Mail Stop 4561
Attention: Assistant Director Barbara C. Jacobs
- Re:
- Computer Horizons Corp.
Preliminary Proxy Statement on Schedule 14A filed November 21, 2006
File No. 0-07282
Dear Ms. Jacobs:
We acknowledge receipt of your comment letter dated December 6, 2006 with regard to the above-referenced matter. Computer Horizons Corp. (the "Company") acknowledges that:
- •
- the Company is responsible for the adequacy and accuracy of the disclosure in its filings with the Securities and Exchange Commission (the "Commission");
- •
- staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to its filings; and
- •
- 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.
| | | Computer Horizons Corp. |
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By: |
/s/ DENNIS J. CONROY
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| | | | Name: Dennis J. Conroy
Title: Chief Executive Officer |
