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<SEC-DOCUMENT>0001104659-07-063387.txt : 20080915
<SEC-HEADER>0001104659-07-063387.hdr.sgml : 20080915
<ACCEPTANCE-DATETIME>20070817164317
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-07-063387
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070817

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FORGENT NETWORKS  INC
		CENTRAL INDEX KEY:			0000884144
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				742415696
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		108 WILD BASIN RD
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
		BUSINESS PHONE:		5124372700

	MAIL ADDRESS:	
		STREET 1:		108 WILD BASIN RD
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VTEL CORP
		DATE OF NAME CHANGE:	19960401

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VIDEO TELECOM CORP
		DATE OF NAME CHANGE:	19960401
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Forgent Networks</font></p>

<p style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">108 Wild Basin Road</font></p>

<p style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Austin, TX 78746</font></p>

<p style="margin:0pt 0pt 12.0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">512-437-2700</font></p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">August 17, 2007</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mark
Kronforst</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Accounting Branch Chief</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Division of Corporation Finance</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Room 4561</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securities &amp; Exchange Commission</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, DC&#160; 20549</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
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  <p align="right" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:right;"><!-- SET mrlNoTableShading --></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Re:</p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="86%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:86.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Forgent Networks, Inc. (the &#147;Company&#148;)</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="11%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.12%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="86%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:86.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form 10-K for the Fiscal Year Ended July 31, 2006</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="11%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.12%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="86%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:86.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Filed October 31, 2006</font></p>
  </td>
 </tr>
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  <td width="11%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.12%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="86%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:86.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form 10-Q for the Fiscal Quarter Ended April 30,
  2007</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="11%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.12%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="86%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:86.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Filed June 14, 2007</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="11%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:11.12%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="86%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:86.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">File No. 000-20008</font></p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Mr. Kronforst:</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This letter is in
response to your letter dated August 3, 2007 containing your comment to Note 2
to our financial statements filed with Form 10-Q for our fiscal quarter ended
April 30, 2007.&#160; After careful analysis
of your comment with our outside auditors, Ernst &amp; Young LLP, and our
outside counsel, Winstead PC, we believe that our treatment of this matter is
justified as set forth in the following response:</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form 10-Q for the Fiscal
Quarter Ended April 30, 2007</font></u></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Note 2 &#151; Litigation
Settlements, page 6</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-36.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">1.</font></i><i><font size="1" style="font-size:3.0pt;font-style:italic;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>We
note that your litigation settlements appear to be multiple-element
arrangements that may include various rights, licenses, and releases between
the parties.&#160; We further note that you
classify these settlements exclusively as revenue despite the apparent
existence of elements that could be classified as settlement gains rather than
revenue.&#160; Please tell us whether you
followed the allocation guidance related to multiple-element arrangements for
software deliverables (SOP 97-2) or technology (EITF 00-21) and explain how you
applied that guidance to these settlements.</i></p>

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<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">During fiscal 2000, we
initiated a patent licensing program, to aggressively pursue licensing of our
intellectual property.&#160; In connection
with such program, we performed a review of our intellectual property and
determined in the beginning of calendar 2001 that within our patent portfolio,
we own patents surrounding image compression technology (&#145;672 patent) and
computer controlled video system playback during recording technology (&#145;746
patent). We recognized the potential value of these patents given the
advancement of certain products built around these technologies.&#160; The technology embodied in the &#145;672 patent is
utilized in digital cameras, personal digital assistants, cellular phones,
printers and other products. The technology embodied in the &#145;746 patent is
utilized primarily in digital video recorders (DVR&#146;s). We hired patent counsel
on a contingent fee basis to explore the potential recoverability of amounts
due from companies utilizing our technology under these patents in their
products.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We determined that there
were numerous companies who were currently using our patent technology and were
planning to use the technology in the further development of their
products.&#160; Through our patent counsel, we
identified companies who were using our patent technology and initiated
discussions/negotiations for licensing.&#160;
Although we own these patent technologies, we did not and do not provide
technical support, maintenance or upgrades for such technology.&#160; We have not expended research and development
efforts surrounding these patents and we have not employed personnel to provide
consulting related to such technology.&#160;
Our business plan was to pursue licensing settlements with identified
users of our patent technology for past, current and future usage.&#160; We viewed this business plan as a separate
operating segment and disclosed it as such beginning in fiscal 2002 when we received
our first licensing settlement.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Our business plan for our
patent technology did not include the pursuit of new customers.&#160; We realized that the patents identified had
relatively short remaining lives as one patent was due to expire in October
2006.&#160; Our business efforts were focused
on the pursuit of identified users of our patent technology for licensing and
settlement fees.&#160; Initially such pursuit
would consist of negotiations between us, our attorneys and the users to reach
an agreed upon lump sum settlement for both past and future usage of the patent
technology.&#160; In many cases, the
negotiations did not result in a reasonable settlement and we would include the
identified company as a named party in a patent infringement lawsuit.&#160; We then vigorously pursued these named
parties through litigation.&#160; Since the
inception of this patent technology business plan, we obtained license
settlements of approximately $150 million of which approximately $97 million
was obtained via negotiations with the identified companies prior to filing of
a lawsuit and approximately $53 million was obtained subsequent to filing a
lawsuit against certain parties.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Although our licensing
settlements may appear to have multiple elements such as patent licenses and
other benefits (i.e. related settlements and releases), we view all of these to
be one element which is the authorized usage of our patent technology.&#160; None of our licensing settlements involved us
providing services of any type or providing any new deliverables to the
user.&#160; From the beginning, our intent was
to pursue settlements with unauthorized users of our patent technology.&#160; That is why we involved patent counsel to
lead these pursuits from the onset.&#160;
Pursuant to our business plan, there was no difference</font></p>

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<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">whether agreements
reached were referred to as licenses, settlements, or releases.&#160; Our business plan goal was to maximize
proceeds received from identified users of our patent technology.&#160; Upon reaching an agreement, we had no
obligations to perform.&#160; We had no
products or services to deliver as the user already possessed such
technology.&#160; We had no ongoing
maintenance or technical support to provide.&#160;
Since there were no remaining obligations, we determined that the entire
settlement amount was recognizable as income.&#160;
We classified the entire amount of the license settlement as revenue
which is consistent with the purpose of our operating segment and business
plan.&#160; Since the formation of our IP
business segment, we have consistently provided updates in our Form 10K&#146;s and
Form 10Q&#146;s as to our settlement pursuits including pending trial dates.&#160; We believe classification of settlement
amounts as revenue is appropriate as that was the business purpose of our IP
segment.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As requested in
your August 3, 2007 letter, we hereby acknowledge that:</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>the
Company is responsible for the adequacy and accuracy of the disclosures in the
referenced filing;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>staff
comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>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.</p>

<p style="margin:0pt 0pt 12.0pt 18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Thank you for your consideration of our above response.</font></p>

<p style="margin:0pt 0pt 12.0pt 216.0pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Sincerely,<br><br></font></p>

<p style="margin:0pt 0pt 12.0pt 216.0pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:10.0pt;"><br>
Jay C. Peterson<br>
Chief Financial Officer</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
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  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->cc:</p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.26%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:94.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ricky Richter</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.1%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.26%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:94.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ernst &amp; Young LLP</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.1%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.26%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:94.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.1%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.26%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:94.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vernon E. Rew, Jr.</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.1%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.26%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:94.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Winstead PC</font></p>
  </td>
 </tr>
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<p style="line-height:1.0pt;margin:0pt 0pt 12.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

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