April 9, 2013
Via EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attn: David L. Orlic
| Re: | MakeMusic, Inc. Solicitation/Recommendation Statement on Schedule 14D-9 |
Filed on March 22, 2013
File No. 005-50055
Rule 13e-3 Transaction Statement on Schedule 13E-3
Filed on March 25, 2013
File No. 005-50055
Dear Mr. Orlic:
As requested in the letter dated April 1, 2013 from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the above referenced Schedule 14D-9 and Schedule 13E-3 (the “filings”), filed on March 22, 2013 and March 25, 2013, respectively, MakeMusic, Inc. (the “Company”) acknowledges as follows:
| • | the Company is 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 |
| • | 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. |
| MAKEMUSIC, INC. | ||
| By: | /s/ Karen L. VanDerBosch | |
| Name: | Karen L. VanDerBosch | |
| Title: | Chief Operating Officer and Chief Financial Officer | |
