<SEC-DOCUMENT>0001437749-22-019500.txt : 20220907
<SEC-HEADER>0001437749-22-019500.hdr.sgml : 20220907
<ACCEPTANCE-DATETIME>20220809101102
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-22-019500
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WAVEDANCER, INC.
		CENTRAL INDEX KEY:			0000803578
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				541167364
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		12015 LEE JACKSON MEMORIAL HWY
		STREET 2:		SUITE 210
		CITY:			FAIRFAX
		STATE:			VA
		ZIP:			22033
		BUSINESS PHONE:		7033833000

	MAIL ADDRESS:	
		STREET 1:		12015 LEE JACKSON MEMORIAL HWY
		STREET 2:		SUITE 210
		CITY:			FAIRFAX
		STATE:			VA
		ZIP:			22033

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INFORMATION ANALYSIS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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			<p style="font-family:Times New Roman;font-size:12pt;font-variant:normal;text-align:center;margin:0pt;">WaveDancer, Inc.</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">12015 Lee Jackson Highway</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Suite 210</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Fairfax, Virginia 22033</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">August 9, 2022</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><u>VIA EDGAR CORRESPONDENCE</u></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Jeff N. Kauten</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Division of Corporation Finance</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Securities and Exchange Commission</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">100 F Street, N.E.<br>
Washington, DC 20549</p>

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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt;">Re:</p>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt;">WaveDancer, Inc.</p>
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			<td style="vertical-align: top; width: 30%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Amendment No. 2 to Form S-1</td>
			<td style="vertical-align: top; width: 58%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</td>
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			<td style="vertical-align: top; width: 30%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Filed: August 8, 2022</td>
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			<td style="vertical-align: top; width: 30%; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">File No.: 333-266096</td>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><u>Acceleration Request</u></b></p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Requested&nbsp;Date:</p>
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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">August 9, 2022</p>
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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Requested&nbsp;Time:</p>
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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">5:00 P.M. Eastern Time</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Dear Mr. Kauten:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:72pt;">Pursuant to Rule 461, WaveDancer, Inc. (the &#8220;Company&#8221;) hereby requests that the Securities and Exchange Commission take appropriate action to declare the above-captioned Amendment No. 2 to Form S-1 effective at the &#8220;Requested Date&#8221; and &#8220;Requested Time&#8221; set forth above or as soon thereafter as practicable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:72pt;">The Company hereby authorizes Mark J. Wishner, who is an attorney with the Company&#8217;s outside legal counsel, Greenberg Traurig, LLP, to orally modify or withdraw this request for acceleration.</p>

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			<p style="margin-top: 0; margin-bottom: 0;">Sincerely,</p>
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			<td colspan="2" style="width: 5%;" valign="top" width="38%">WaveDancer, Inc.</td>
			<td style="width: 12%;" valign="top" width="12%">&nbsp;</td>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">By: </font></p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">/s/&nbsp;</font>G. James Benoit, Jr.</p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
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			<p style="margin-top: 0; margin-bottom: 0;">Name:</p>
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			<p style="margin-top: 0; margin-bottom: 0;">G. James Benoit, Jr.</p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
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			<p style="margin-top: 0; margin-bottom: 0;">Title:<font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
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			<p style="margin-top: 0; margin-bottom: 0;">Chief Executive Officer</p>
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			<td style="width: 33%;" valign="top" width="35%">&nbsp;</td>
			<td style="width: 12%;" valign="top" width="12%">&nbsp;</td>
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