<SEC-DOCUMENT>0000746210-16-000148.txt : 20170127
<SEC-HEADER>0000746210-16-000148.hdr.sgml : 20170127
<ACCEPTANCE-DATETIME>20161208163624
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000746210-16-000148
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20161208

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GLOWPOINT, INC.
		CENTRAL INDEX KEY:			0000746210
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				770312442
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1776 LINCOLN STREET
		STREET 2:		SUITE 1300
		CITY:			DENVER
		STATE:			CO
		ZIP:			80203
		BUSINESS PHONE:		303-640-3838

	MAIL ADDRESS:	
		STREET 1:		1776 LINCOLN STREET
		STREET 2:		SUITE 1300
		CITY:			DENVER
		STATE:			CO
		ZIP:			80203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GLOWPOINT INC
		DATE OF NAME CHANGE:	20031112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WIRE ONE TECHNOLOGIES INC
		DATE OF NAME CHANGE:	20000606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VIEW TECH INC
		DATE OF NAME CHANGE:	19950418
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using Wdesk 1 -->
		<!-- Copyright 2016 Workiva -->
		<title>Document</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<div><a name="s7B397CEB704BF7C9353CDA3286B25B7B"></a></div><div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;"><img src="picture1.jpg" alt="picture1.jpg" style="font-size:12pt;height:41px;width:281px;"></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-bottom:48px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">December&#160;8, 2016</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Via EDGAR and Federal Express</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Mr.&#160;Larry Spirgel</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Assistant Director</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">AD Office 11 - Telecommunications</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">U.S. Securities and Exchange Commission</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">100 F Street, NE</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Re:&#160;&#160;&#160;&#160;Glowpoint, Inc. (&#8220;</font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Glowpoint</font><font style="font-family:inherit;font-size:12pt;">&#8221; or the &#8220;</font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Company</font><font style="font-family:inherit;font-size:12pt;">&#8221;)</font></div><div style="line-height:120%;text-align:left;padding-left:96px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Form&#160;10-K for Fiscal Year Ended December&#160;31, 2015</font></div><div style="line-height:120%;text-align:left;padding-left:96px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Filed March&#160;17, 2016</font></div><div style="line-height:120%;text-align:left;padding-left:96px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">File No.&#160;001-35376</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Dear Mr.&#160;Spirgel:</font></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">The Company is in receipt of the comment letter dated November 29, 2016 (the &#8220;</font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Comment Letter</font><font style="font-family:inherit;font-size:12pt;">&#8221;) from the staff (the &#8220;</font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Staff</font><font style="font-family:inherit;font-size:12pt;">&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;</font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Commission</font><font style="font-family:inherit;font-size:12pt;">&#8221;) in respect of the above-referenced annual report on Form 10-K (the &#8220;</font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Annual Report</font><font style="font-family:inherit;font-size:12pt;">&#8221;).  </font></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">The Company submits this letter in response to the Comment Letter.  For ease of reference, the text of each of the Staff&#8217;s comments is reproduced in bold-face type below, followed by the Company&#8217;s responses.  </font></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Responses to SEC Comments</font></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Annual Report filed on Form 10-K</font></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Management&#8217;s Discussion and Analysis of Financial Conditions and Results of Operations</font></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Results of Operations, page 17</font></div><table cellpadding="0" cellspacing="0" style="padding-bottom:16px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:12pt;padding-left:0px;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">1.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">We note your disclosure that 24% of the decrease of revenue in video collaboration services is attributed to net attrition of customers and &#8220;other factors.&#8221; In your future filings, please disclose the other factors that lead to material decreases in revenue.</font></div></td></tr></table><div style="line-height:120%;padding-bottom:16px;text-align:justify;padding-left:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Response</font><font style="font-family:inherit;font-size:12pt;">:  In future filings the Company will disclose the other factors that lead to material decreases in revenue. For example, the disclosure in the Company&#8217;s Annual Report noted above would be revised to state: &#8220;and (iii) approximately 24% of the $4,569,000 decrease is primarily due to net attrition of customers and lower revenue for current customers.&#8221;</font></div><div><br></div><div><div style="line-height:120%;text-align:right;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;"><br></font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Mr. Larry Spirgel</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">December 2, 2016</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Page 2</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Definitive Proxy Statement on Schedule 14A</font></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Executive Compensation, page 13</font></div><table cellpadding="0" cellspacing="0" style="padding-bottom:16px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:12pt;padding-left:0px;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">2.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">You state that Messrs. Holst and Clark are entitled to equity compensation based on the achievement of the Company&#8217;s financial targets over a period of three-years. In future filings, please discuss within this section the quantitative/objective performance targets and threshold levels that the compensation committee has set for this compensation. </font></div></td></tr></table><div style="line-height:120%;padding-bottom:16px;text-align:justify;padding-left:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">Response</font><font style="font-family:inherit;font-size:12pt;">:  In future filings the Company will discuss within the Executive Compensation section the quantitative/objective performance targets and threshold levels that the compensation committee has set for Messrs. Holst&#8217;s and Clark&#8217;s equity compensation.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:justify;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">We have endeavored to provide you with everything requested.  Should you find that we have omitted information or should you have additional questions or comments, please contact the undersigned at (303) 640-3822 or dclark@glowpoint.com.</font></div><div style="line-height:120%;text-align:left;padding-left:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Sincerely,</font></div><div style="line-height:120%;text-align:left;padding-left:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">/s/ David Clark             </font></div><div style="line-height:120%;text-align:left;padding-left:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">David Clark</font></div><div style="line-height:120%;text-align:left;padding-left:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Chief Financial Officer</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">cc:&#160;&#160;&#160;&#160;Kristin L. Lentz, Davis Graham &amp; Stubbs LLP</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Enclosure</font></div><div><br></div><div><div style="line-height:120%;text-align:right;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>picture1.jpg
<TEXT>
begin 644 picture1.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  H'!PD'!@H)" D+"PH,#QD0#PX.
M#QX6%Q(9)" F)2,@(R(H+3DP*"HV*R(C,D0R-CL]0$! )C!&2T4^2CD_0#W_
MVP!# 0L+"P\-#QT0$!T]*2,I/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]
M/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3W_P  1"  ? -,# 2(  A$! Q$!_\0
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M\;DSE1I2Y%'FMU;?X6_X)4T_4[;5(/-M7SCAE/#*?<4W4]233(HGD1G$D@C
M';-9FH0KI?B"RO( $6Z?R9E'1B>AIWBW_CSM/^OE*F=:<:4[_%'^KE0H4Y58
M6^&7]6->]NA964URREA$A8@=\5%IFI0ZK9+<0'@\,IZJ?2HM?_Y %]_UQ;^5
M8T2-H*VFHP@FSGB07*#^$X&'%.K6E3J_W;:_YDT:$:E'^]?3STV_R.BO[L6%
MC-<LI81*6VCO52YU:6*PMKF"QFN/.4-MC_AR,\T:\ZR>';MT(96A)!'<5/I'
M_('L_P#KBG\A5RE*51PB[:7_ !(C&$:2J25];?@9$WBFXMTWS:1<QKG&6X&?
MRJ3_ (2.\_Z EY^7_P!:I?%7_(('_79/YULCI648UG4</:;6Z+K<VE.BJ<9^
MSWOU?2W^8V%S+"CLA0LH)5NJ^U%/HKM1P,P/#L@L9+C29CMEAD+1@_QH>A%:
MMUIEG>NKW5O'*RC +#G%1:EH]OJ84R;DF3[DL9PR_C5'^PM0;Y'UNX,7H%PW
MYYKC49TX^S<.9=-OQN=SE"I+VJGRRZ[_ (6[E=[6RM?%EA'91QHP5S(J=N.,
MU;N_^1ML?^N#U<T[2+33%/V="9&^](YRS?C46I:.;^[BN([J2WEB4J"@[&I]
MC.,'9:W3LOE_D5[>$JB3;LHM7?S_ ,S3K/UVS:_T>X@C_P!85ROU'-5/["O/
M^@S=?D*LV&F7%I<&2;49[A<8V/C'UK5RG43A*#2?FC&,84VIQFFUKL_\AVC:
ME'J6GQNI D4;9$[JPZUH5D7OA^&XN3=6LTMI<GJ\1P&^HJ$^'[RX^2\UBXDB
M/5$4)G\:2G6@N5QN^]T.4*$WS*=EV:=_^#^ U91JWBA'@^:WL4(9QT+GL*?K
MA%GJ6G:@3A4D,4A_V6_^O6K9V4%A;K!;1A(U[#O]:CU/3X]3L)+64E0_1AU!
M]:3HR]F_YF[_ #Z?D-5X>UC_ "I6^3W_ #N4/#BF9+N^8<W,S$?[HX%8\\K6
MEMJ&CH</+<A8AWV/R3_.NKL[5+*SBMX\[(U"C-5)M%@FUJ+4F)\R-<;>Q/8U
M$\//V<8QWZ_/<TIXF"JRE+;I\MO\B];PK;V\<*#"HH4?A7,:+H=AJ27<MW!Y
MCBX=<[R.,^QKJZIZ=IR:='*B.6$DC2<]L]JVJ4%.<;JZ5S"E7=.$[-INQ43P
MMI$; BS4_P"\S'^9J[>623Z9-:1J$1XR@"C %6J*M4:<4U&*5S-UZDFG*3=N
MYC^'+X3Z>MM)\MU;?NY$/48[_2MBLO4="M[Z87"/);W0Z31'!_'UJL=!OY1L
MGUJX:+N$0*2/KFLHRJTUR.-[=;K\;F\XT:LN=2Y;]&G^%O\ @#;^5=4U^SLX
M"'2T?SIF'0$=!2^+?^/.T_Z^4K3T_3;;3(/*M4V@\LQY+'U)INIZ:FIQ1)([
M((Y!(".^*F=&<J4[_%+^K%0KPC5A;X8_U<C\0?\ ( OO^N+?RJ2QB2;1;:.1
M0R/ H8'N-HJ:^M5OK*:V9BJRH5)';-.MX1;VT4(.1&@0$]\#%;<C]KS=+6,/
M:)4E%;WO^!RM](^CZ?>Z5<,3!)&S6LA].ZFNCTC_ ) ]G_UQ3^0I-5TN'5K)
MK>;CNK#JI]:L6L M;6*!22(T"@GO@8K*E1E3JM_9MI_D:UJ\:E)+[5[O[MS*
M\5?\@@?]=D_G6K-<16Z!I6V@\#N3^%0ZEIZZE:B!W*#>K9'L<TFHZ>+^-5W[
M2I],@C_(JW&<9RE%;I6_$A2A*$(2>S=_P+,<B2H'1@RGH1145I:BUMEBW%L9
4).,9).3_ #HK:+=E<PDE=VV/_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
