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<SEC-DOCUMENT>0000950133-06-004925.txt : 20070220
<SEC-HEADER>0000950133-06-004925.hdr.sgml : 20070219
<ACCEPTANCE-DATETIME>20061113162237
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950133-06-004925
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061113

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACE COMM CORP
		CENTRAL INDEX KEY:			0001017526
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				521283030
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		704 QUINCE ORCHARD RD
		CITY:			GAITHERBURG
		STATE:			MD
		ZIP:			20878
		BUSINESS PHONE:		3012589850

	MAIL ADDRESS:	
		STREET 1:		704 QUINCE ORCHARD ROAD
		CITY:			GAITHERSBERG
		STATE:			MD
		ZIP:			20878
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="70%">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">November&nbsp;13, 2006
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Steven M. Kaufman<BR>
Partner<BR>
&#043;1.202.637.5736<BR>

smkaufman@hhlaw.com</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><I>BY EDGAR FACSIMILE</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mark P. Shuman<BR>
U.S. Securities and Exchange Commission<BR>
450 5<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> Street, NW<BR>
Mail Stop 4-6<BR>
Washington, DC 20549

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
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    <TD width="90%">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">Re:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">ACE*COMM Corporation</TD>
</TR>
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Registration Statement on Form&nbsp;S-3</TD>
</TR>
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Filed October&nbsp;19, 2006</TD>
</TR>
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">File No.&nbsp;333-138084</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form&nbsp;10-K for June&nbsp;30, 2006</TD>
</TR>
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Filed September&nbsp;26, 2006</TD>
</TR>
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">File number 0-21059</TD>
</TR>
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</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Shuman:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On behalf of ACE*COMM Corporation (&#147;ACE*COMM&#148;), set forth below are ACE*COMM&#146;s responses to the
Staff&#146;s comment letter dated November&nbsp;8, 2006 relating to your review of the above filings.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">ACE*COMM&#146;s responses to the Staff&#146;s comments are set forth below beneath the text of the
corresponding comment from the comment letter.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Form&nbsp;S-3</U><BR>
<U>Facing Page</U>

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><I>1.</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>The effective date of the registration statement number 333-132819 that you are including in
the prospectus pursuant to Rule&nbsp;429 under the Securities Act of 1933 is April&nbsp;13, 2006 and not
March&nbsp;29, 2006 as you state. Please revise.</I></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Response</B>: The Company will file an amended Form S-3 to include the correct effective date
of the registration statement number 333-132819.</TD>
</TR>

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

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mark P. Shuman<BR>
November&nbsp;13, 2006<BR>
Page 2 of 2

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Incorporation of Certain Documents by Reference, page 7</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><I>2.</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Please update this section to include all appropriate filings made after the date that the
registration statement was filed. Your attention is particularly directed to the Form&nbsp;8-K
filed on October&nbsp;23, 2006.</I></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Response: </B>The Company will file an amended Form S-3 that will include all appropriate
filings made after the date that the registration statement was filed.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Form&nbsp;10-K</U><BR>
<U>Item&nbsp;9A. Disclosure of Controls and Procedures, page 38</U>

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><I>3.</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>We note that you have stated that there &#147;were no significant changes made&#148; in the fourth
quarter. We also note that you have used this language in all of the Forms 10-Q filed for the
fiscal year ended June&nbsp;30, 2006. Please be advised that the language specified in Rule
13a-</I><I>15(d)</I><I> of the Securities Exchange Act of 1934 requires evaluation of whether there has been
&#147;any&#148; change &#147;that has materially affected, or is reasonably likely to materially affect, the
issuer&#146;s internal control over financial reporting.&#148; Please supplementally confirm, if true,
that there has not been any change that has materially affected, or is reasonably likely to
materially affect, the issuer&#146;s internal control over financial reporting and commit to using
the specified language in future reports.</I></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Response: </B>The Company confirms that there has not been any change that has materially
affected, or is reasonably likely to materially affect, the Company&#146;s internal control over
financial reporting and commits to using the specified language in future reports.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">* * * *
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Your attention to this response is greatly appreciated. Should you have any questions concerning
the above response, please do not hesitate to call me at (202)&nbsp;637-5736 or Elizabeth S. Roberts at
(202)&nbsp;637-6521.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Respectfully submitted,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">/s/ Steven M. Kaufman

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Steven M. Kaufman

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Enclosures
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="95%">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Steven R. Delmar</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Elizabeth S. Roberts</TD>
</TR>
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</TABLE>
</DIV>



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


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