December 13, 2004
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
- Re:
- Spescom Software Inc.
Post-Effective Amendment No. 1 to Registration Statement on Form S-2
(File No. 333-112295)
Ladies and Gentlemen:
Spescom Software Inc. respectfully requests the acceleration of the effectiveness of the above-referenced Post-Effective Amendment No. 1 to Registration Statement on Form S-2, so as to become effective at 9:00 a.m. (EST) on December 15, 2004, or as soon as possible thereafter.
Thank you for your assistance and please contact Betsy Austin of Gibson, Dunn & Crutcher LLP at (650) 849-5296 if you have any questions or comments.
Sincerely, | ||
/s/ JOHN W. LOW John W. Low Chief Financial Officer |