<SEC-DOCUMENT>0000950123-11-003910.txt : 20110307
<SEC-HEADER>0000950123-11-003910.hdr.sgml : 20110307
<ACCEPTANCE-DATETIME>20110120060102
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ACCESSION NUMBER:		0000950123-11-003910
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110120

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTELLIGENT SYSTEMS CORP
		CENTRAL INDEX KEY:			0000320340
		STANDARD INDUSTRIAL CLASSIFICATION:	BOLTS, NUTS, SCREWS, RIVETS & WASHERS [3452]
		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
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<TYPE>CORRESP
<SEQUENCE>1
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<P align="center" style="font-size: 10pt">January&nbsp;20, 2011



<P align="left" style="font-size: 10pt">Securities and Exchange Commission
<BR>
Washington, DC 20549

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:30px"><B>Re:</B>
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    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Intelligent Systems Corporation<br>
Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;31, 2009<br>
Filed March&nbsp;23, 2010<br>
Definitive Proxy Statement on Schedule&nbsp;14A<br>
Filed April&nbsp;9, 2010<br>
File No.&nbsp;001-09330</B></TD>
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<P align="left" style="font-size: 10pt">Ladies and Gentlemen:


<P align="left" style="font-size: 10pt; text-indent: 4%">This letter constitutes the response of Intelligent Systems Corporation (the &#147;Company&#148;) to the follow-up comment
letter dated January&nbsp;12, 2011, regarding the Company&#146;s Form 10-K for fiscal year 2009 and its Definitive Proxy
Statement filed April&nbsp;9, 2010.


<P align="left" style="font-size: 10pt; text-indent: 4%">Our response below corresponds to the numbered paragraphs in the follow-up comment letter.


<P align="left" style="font-size: 10pt"><U>Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;31, 2009</U>


<P align="left" style="font-size: 10pt"><U>Item&nbsp;8A(T). Controls and Procedures, page 16</U>
<BR>
<U>Evaluation of Disclosure Controls and Procedures, page 16</U>


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    <TD width="3%" nowrap align="left">1.</TD>
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    <TD>We confirm that the Company&#146;s disclosure controls and procedures are designed to provide reasonable
assurance of achieving their objectives and that the principal executive officer and the principal financial
officer concluded that the Company&#146;s disclosure controls and procedures are effective at that reasonable
assurance level.</TD>
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<P align="left" style="font-size: 10pt; text-indent: 6%">The Company hereby acknowledges that:


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    <TD>The Company is responsible for the adequacy and accuracy of the disclosure in its filings under the
Securities Exchange Act of 1934;</TD>
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    <TD>Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from
taking any action with respect to such filings; and</TD>
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<P align="left" style="font-size: 10pt">&nbsp;

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

<P align="center" style="font-size: 10pt; display: none">1
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<P align="left" style="font-size: 10pt"><BR>
Securities and Exchange Commission
<BR>
January&nbsp;20, 2011
<BR>
Page 2


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    <TD>The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any
person under the federal securities law of the United States.</TD>
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<P align="left" style="font-size: 10pt; text-indent: 6%">Please contact Larry Ledbetter at (404)&nbsp;835-9503 if you have any questions concerning this response.


<P align="left" style="font-size: 10pt; text-indent: 48%">Sincerely,


<P align="left" style="font-size: 10pt; margin-left:48%">Intelligent Systems Corporation


<P align="left" style="font-size: 10pt; margin-left:48%">By<U>: /s/ Bonnie L . Herron</U><br>
Name: Bonnie L. Herron <br>Title: Chief Financial Officer




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<P align="center" style="font-size: 10pt; display: none">2




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