<SEC-DOCUMENT>0001654954-17-006067.txt : 20170802
<SEC-HEADER>0001654954-17-006067.hdr.sgml : 20170802
<ACCEPTANCE-DATETIME>20170630173307
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-17-006067
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170630

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Bridgeline Digital, Inc.
		CENTRAL INDEX KEY:			0001378590
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				522263942
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		80 BLANCHARD ROAD
		CITY:			BURLINGTON
		STATE:			MA
		ZIP:			01803
		BUSINESS PHONE:		781 376 5555

	MAIL ADDRESS:	
		STREET 1:		80 BLANCHARD ROAD
		CITY:			BURLINGTON
		STATE:			MA
		ZIP:			01803

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Bridgeline Software, Inc.
		DATE OF NAME CHANGE:	20061018
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
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<title>SEC Connect</title>
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June 30, 2017</font></div>
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VIA EDGAR</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
United States Securities and Exchange Commission</font></div>
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100 F Street, N.E.</font></div>
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Washington, D.C. 20549</font></div>
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RE:</font></div>
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<font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Bridgeline Digital, Inc.</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Registration Statement on Form S-3</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
(File No. 333-218116)</font></div>
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Ladies and Gentlemen:</font></div>
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&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">Bridgeline Digital, Inc. (the
&#x201C;</font><font style="font-style: italic; color: #000000">Company</font><font style="color: #000000">&#x201D;) hereby requests acceleration of the
effectiveness of the Registration Statement on Form S-3 (File No.
333-218116) (the &#x201C;</font><font style="font-style: italic; color: #000000">Registration
Statement</font><font style="color: #000000">&#x201D;) to 4:00 PM,
Washington D.C. time, on July 5, 2017, or as soon as is practicable
thereafter. The undersigned confirms that it is aware of its
responsibilities under the Securities Act of 1933, as amended, and
the Securities Exchange Act of 1934, as amended, as they relate to
the proposed offering of the securities registered pursuant to the
aforementioned Registration Statement.</font></font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
Company acknowledges that the adequacy and accuracy of the
disclosure in the Registration Statement is the responsibility of
the Company. The Company further acknowledges that:</font></div>
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-</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
should the Commission or the staff, acting pursuant to delegated
authority, declare the Registration Statement effective, it does
not foreclose the Commission from taking any action with respect to
the Registration Statement;</font></div>
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-</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the Registration Statement
effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in
the Registration Statement; and</font></div>
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-</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
the Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.</font></div>
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&#xA0;</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Upon
grant of our request to accelerate effectiveness, we would
appreciate your communicating with the Company&#x2019;s counsel,
Jessica R. Sudweeks, via telephone at (619) 272-7063, to confirm
the exact time at which the Registration Statement was declared
effective.</font></div>
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Very truly yours,</font></div>
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&#xA0;</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
BRIDGELINE DIGITAL, INC</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
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<font style="text-decoration: underline"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">/s/
Michael Prinn<br></font></font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">Michael
Prinn<br></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Chief Financial Officer</font></div>
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cc:</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Jessica R. Sudweeks, Esq.</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Partner</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Disclosure Law Group, a Professional Corporation</font></div>
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&#xA0;</font></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
