May 14, 2010
Securities and Exchange Commission
Washington, D.C. 20549
Division of Corporate Finance
Attn: | Patrick Gilmore, Accounting Branch Chief |
Jennifer Fugario, Staff Accountant |
RE: | Bitstream Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2009 |
File No. 000-21541 |
Dear Mr. Gilmore:
We have received the comments of the reviewing Staff of the Commission as set forth in a comment letter dated April 30, 2010 (the “Comment Letter”) relating to the Annual Report on Form 10-K for the fiscal year ended December 31, 2009 (the “Annual Report”) of Bitstream Inc. (the “Company”). We are in the process of preparing the Company’s responses to those comments and we will provide those responses to the Commission on or before May 28, 2010.
The Company acknowledges that:
the Company is responsible for the adequacy and accuracy of the disclosure in the Form 10-K filing;
SEC staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; 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.
Please contact me at 617-497-6222 if you have any additional comments or questions concerning the Form 10-K for the fiscal year ended December 31, 2009.
Sincerely,
/s/ James P. Dore
James P. Dore
Vice President and Chief Financial Officer