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<SEC-DOCUMENT>0001362310-08-003944.txt : 20080926
<SEC-HEADER>0001362310-08-003944.hdr.sgml : 20080926
<ACCEPTANCE-DATETIME>20080730124117
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001362310-08-003944
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080730

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTELLIGENT SYSTEMS CORP
		CENTRAL INDEX KEY:			0000320340
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				581964787
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4355 SHACKLEFORD RD
		CITY:			NORCROSS
		STATE:			GA
		ZIP:			30093
		BUSINESS PHONE:		4043812900

	MAIL ADDRESS:	
		STREET 1:		4355 SHACKLEFORD ROAD
		CITY:			NORCROSS
		STATE:			GA
		ZIP:			30093
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD>
<TITLE>Filed by Bowne Pure Compliance</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif; margin-left: .25in; width: 7.20in">


<P align="justify" style="font-size: 10pt">July&nbsp;30, 2008


<P align="justify" style="font-size: 10pt">Mr.&nbsp;Stephen Krikorian
<BR>
Accounting Branch Chief
<BR>
Securities and Exchange Commission
<BR>
450 Fifth Street, NW
<BR>
Washington, DC 20549


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>Re: </B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify"><B>Intelligent Systems Corporation</B><BR><B>Form&nbsp;10-KSB for the Fiscal Year Ended December&nbsp;31,
2007</B><BR><B>Form&nbsp;10-QSB for the Fiscal Quarter Ended March&nbsp;31, 2008</B><BR><B>File No.&nbsp;001-09330</B></DIV></TD>
</TR>

</TABLE>


<P align="justify" style="font-size: 10pt">Dear Mr.&nbsp;Krikorian:


<P align="justify" style="font-size: 10pt">This letter responds to your letter of July&nbsp;16, 2008 commenting on the above referenced filings of Intelligent Systems
Corporation (the &#147;Company&#148;). Our response is set forth below.


<P align="justify" style="font-size: 10pt"><U><B>Form&nbsp;10-QSB for the Fiscal Quarter Ended March&nbsp;31, 2008: General</B></U>
<BR>
<U>Company Response</U>:
<BR>
The Company notes the Staff&#146;s comment regarding the use of the proper form type and has reviewed the recent changes to
rules affecting smaller company disclosure and filing requirements. We had misinterpreted the date on which we were
required to transition to Form 10-Q and agree that we should have used Form 10-Q rather than Form 10-QSB for our
quarterly filing for the period ended March&nbsp;31, 2008. We have reviewed the filing requirements and concluded that our
Form 10-QSB as filed for the quarter ended March&nbsp;31, 2008 contains all required material information. We will use Form
10-Q for all future quarterly filings beginning with the quarter ended June&nbsp;30, 2008.


<P align="justify" style="font-size: 10pt"><U><B>Form&nbsp;10-QSB for the Fiscal Quarter Ended March&nbsp;31, 2008: Exhibits 31.1 and 31.2</B></U>
<BR>
<U>Company Response:</U>
<BR>
The Company notes the Staff&#146;s comments on the use of the exact wording in Exhibits 31.1 and 31.2 as required by Item
601(b)(31) of Regulation&nbsp;S-K. As requested, we confirm that J. Leland Strange and Bonnie L. Herron signed their
respective certifications in their individual capacity. We will remove the titles in the introductory sentence from
their respective certifications in future filings.


<P align="justify" style="font-size: 10pt">We have also reviewed the references to &#147;annual&#148; and &#147;quarterly&#148; reports in the certifications filed with our recent
Form 10-KSB and Form 10-QSB and the exact language required by Item&nbsp;601(b)(31) of Regulation&nbsp;S-K. We will revise the
language in future filings of Form 10-Q and Form 10-K to remove such references to &#147;annual&#148; and &#147;quarterly&#148;.


<P align="justify" style="font-size: 10pt">We trust the foregoing is fully responsive to your comments. If you need any additional information, please do not
hesitate to contact the undersigned.


<P align="justify" style="font-size: 10pt">Sincerely,


<P align="justify" style="font-size: 10pt">/s/ Bonnie L. Herron
<BR>
&nbsp;
<BR>
Bonnie L. Herron
<BR>
Chief Financial Officer


<P align="center" style="font-size: 10pt">&nbsp;

<P align="center" style="font-size: 10pt; display: none">




</DIV>
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