<SEC-DOCUMENT>0001174947-15-000010.txt : 20150206
<SEC-HEADER>0001174947-15-000010.hdr.sgml : 20150206
<ACCEPTANCE-DATETIME>20150105172831
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001174947-15-000010
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150105

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TUCOWS INC /PA/
		CENTRAL INDEX KEY:			0000909494
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				232707366
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		96 MOWAT AVENUE
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M6K 3M1
		BUSINESS PHONE:		4165385478

	MAIL ADDRESS:	
		STREET 1:		96 MOWAT AVENUE
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M6K 3M1

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INFONAUTICS INC
		DATE OF NAME CHANGE:	19960426

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INFONAUTICS CORP
		DATE OF NAME CHANGE:	19960315
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><B>Joanne
R. Soslow</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 8pt Arial, Helvetica, Sans-Serif">215.963.5262</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 8pt Arial, Helvetica, Sans-Serif">jsoslow@morganlewis.com</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">January 5, 2015</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EDGAR AND EMAIL </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549-3628</P>

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD NOWRAP STYLE="width: 11%"><font style="font-size: 10pt">Attention:</font></td>
    <TD NOWRAP STYLE="width: 89%"><font style="font-size: 10pt">Lisa M. Kohl</font></td></tr>
<tr style="vertical-align: top">
    <TD NOWRAP>&nbsp;</td>
    <TD NOWRAP><font style="font-size: 10pt">Attorney-Advisor</font></td></tr>
<tr style="vertical-align: top">
    <TD NOWRAP>&nbsp;</td>
    <TD NOWRAP><font style="font-size: 10pt">Office of Mergers &amp; Acquisitions</font></td></tr>
<tr style="vertical-align: top">
    <TD NOWRAP>&nbsp;</td>
    <TD NOWRAP>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD NOWRAP><font style="font-size: 10pt">Re:</font></td>
    <TD NOWRAP><font style="font-size: 10pt"><b>Tucows Inc.</b></font></td></tr>
<tr style="vertical-align: top">
    <TD NOWRAP>&nbsp;</td>
    <TD NOWRAP><font style="font-size: 10pt"><b>Amendment No. 1 to Schedule TO-I</b></font></td></tr>
<tr style="vertical-align: top">
    <TD NOWRAP>&nbsp;</td>
    <TD NOWRAP><font style="font-size: 10pt"><b>Filed December 23, 2014</b></font></td></tr>
<tr style="vertical-align: top">
    <TD NOWRAP>&nbsp;</td>
    <TD NOWRAP STYLE="border-bottom: Black 1pt solid"><font style="font-size: 10pt"><b>File No. 00 5-49487</b></font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;Dear Ms. Kohl:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On behalf of Tucows Inc. (the &ldquo;<U>Company</U>&rdquo;),
we are responding to the comment of the Staff of the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) contained
in your letter, dated December 31, 2014, to Mr. Elliot Noss, Chief Executive Officer of the Company, with respect to the Company&rsquo;s
Amendment No. 1 to Schedule TO-I (the &ldquo;<U>Amendment No. 1</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In response to your letter, set forth below is the Staff&rsquo;s
comment in bold followed by the Company&rsquo;s response.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Letter of Transmittal</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>1.</B></TD><TD><B>We note your response to prior comment 4 and the revised Letter of Transmittal filed on December 23, 2014. Please disclose
how you will treat tenders that may be made using the Letter of Transmittal filed on December 8, 2014, if the price at which a
shareholder chooses to tender is not within a $0.25 increment.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In the event that a tender is made and is not within
a $0.25 increment, the Company will move the tender price to the next higher $0.25 increment. The Company has advised us that in
its prior tender offers the shareholders have not had an issue with the Letter of Transmittal increments. In addition, to the extent
that any issues arise, the tender offer agent will be available to provide guidance to the shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>&nbsp;</B></P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">January 5, 2015</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In addition, please be advised that we are filing Amendment
No. 2 to Schedule TO-I which includes an Amended Offer to Purchase and an Amended Letter of Transmittal to clarify for the shareholders
the instructions to complete the Letter of Transmittal and the process by which the tender offer will be completed in the event
a shareholder provides a tender price that is not within a $0.25 increment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company&rsquo;s acknowledgement of its responsibility for
its disclosures, in the form requested by the Commission, signed by Elliot Noss, Chief Executive Officer of the Company, accompanies
this response.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">*****************************************</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If you have any questions, please feel free to contact me at
(215) 963-5262.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Joanne R. Soslow</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Joanne R. Soslow</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">JRS/jtz</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Enclosures</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="width: 6%; padding-right: -0.25in"><font style="font-size: 10pt">c:</font></td>
    <TD STYLE="width: 94%; padding-right: -0.25in"><font style="font-size: 10pt">Elliott Noss, Tucows Inc.</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: -0.25in"><font style="font-size: 10pt">bcc:</font></td>
    <TD STYLE="padding-right: -0.25in"><font style="font-size: 10pt">Michael Cooperman, Tucows Inc.</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">January 5, 2015</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EDGAR AND EMAIL </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549-3628</P>

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="width: 10%; padding-right: 5.4pt"><font style="font-size: 10pt">Attention:</font></td>
    <TD STYLE="width: 90%; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt">Lisa M. Kohl</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt">Attorney-Advisor</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt">Office of Mergers &amp; Acquisitions</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt">Re:</font></td>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt"><b>Tucows Inc.</b></font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt"><b>Amendment No. 1 to Schedule TO-I</b></font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt"><b>Filed December 23, 2014</b></font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt"><b>File No. 005-49487</b></font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Ms. Kohl:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In connection with the comments of the Staff of the Securities
and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) contained in your letter, dated December 31, 2014, to me with respect
to the above referenced filing, Tucows Inc. (the &ldquo;<U>Company</U>&rdquo;) hereby acknowledges the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<UL STYLE="margin-top: 0in; list-style-type: square; font-family: Times New Roman, Times, Serif">

<UL STYLE="margin-top: 0in; list-style-type: circle; font-family: Times New Roman, Times, Serif">

<LI STYLE="margin: 0pt 0; font-size: 10pt">the Company is responsible for the adequacy and accuracy of the disclosure in the above-referenced
filing;</LI>

</UL STYLE="font-family: Times New Roman, Times, Serif">

</UL STYLE="font-family: Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<UL STYLE="margin-top: 0in; list-style-type: square; font-family: Times New Roman, Times, Serif">

<UL STYLE="margin-top: 0in; list-style-type: circle; font-family: Times New Roman, Times, Serif">

<LI STYLE="margin: 0pt 0; font-size: 10pt">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</LI>

</UL STYLE="font-family: Times New Roman, Times, Serif">

</UL STYLE="font-family: Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<UL STYLE="margin-top: 0in; list-style-type: square; font-family: Times New Roman, Times, Serif">

<UL STYLE="margin-top: 0in; list-style-type: circle; font-family: Times New Roman, Times, Serif">

<LI STYLE="margin: 0pt 0; font-size: 10pt">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.</LI>

</UL STYLE="font-family: Times New Roman, Times, Serif">

</UL STYLE="font-family: Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have authorized our counsel, Morgan, Lewis &amp; Bockius
LLP, to prepare and submit, on behalf of the Company, a response to your specific comments.<BR>
<BR>
</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Sincerely,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">TUCOWS INC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt">By:</font></td>
    <td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt">/s/ Elliot Noss</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="width: 6%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td>
    <TD STYLE="width: 7%; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt">Name:</font></td>
    <TD STYLE="width: 87%; padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt">Elliot Noss</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt">Title:</font></td>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><font style="font-size: 10pt">Chief Executive Officer</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
