CONOLOG CORPORATION
5 Columbia Road
Somerville, New Jersey 08876
July 31, 2007
EDGAR
Peggy Fisher, Esq.
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Conolog Corporation | |
| Amendment No. 1 to Registration Statement on Form SB-2 | ||
| Filed July 12, 2007 | ||
| File No. 333-143300 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Conolog Corporation (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 9:30, Eastern Time, on August 2, 2007, or as soon thereafter as possible.
We hereby acknowledge the following:
that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
the Company 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.
| Conolog Corporation |
| By: /s/ Robert S. Benou |
| Name: Robert S. Benou |
| Title: Chief Executive Officer |
