eMerge Interactive, Inc.
10305 102nd Terrace
Sebastian, Florida 32958
April 25, 2005
VIA EDGAR AND FACSIMILE (202) 942-9635
Ms. Linda van Doorn
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | eMerge Interactive, Inc. |
Form 10-K for the year ended December 31, 2004 |
File No. 000-29037 |
Dear Ms. van Doorn:
eMerge Interactive, Inc., a Delaware corporation (the Company), has the following response to the comment of the staff of the Division of Corporation Finance (the Staff) of the Securities and Exchange Commission (the Commission) with respect to the Companys Annual Report on Form 10-K for the year ended December 31, 2004 (the Form 10-K) contained in the Staffs letter to the Company dated April 12, 2005. The Staffs comment has been reproduced below and is followed by the Companys response.
Form 10-K for the year ended December 31, 2004
Consolidated Statements of Operations, page F-3
1. | In future filings, separately state net sales of tangible products, income from rentals, revenues from services and other revenues. The costs related to these revenues should also be presented on a disaggregated basis as applicable. Refer to Rule 5-03(b) of Regulation S-X and SAB 101. |
RESPONSE: | In future filings, in accordance with Rules 5-03.1 and 5-03.2 of Regulation S-X, the Company will state separately net sales of tangible products, income from rentals, revenues from services and other revenues, and the costs related to these revenues will be presented on a disaggregated basis as applicable. In accordance with such rules, if income is derived from more than one of the sub-captions described above, each class which is not more than 10 percent of the sum of the items may be combined with another class, and if revenue items are combined, the related costs and expenses will be combined in the same manner. |
The Company acknowledges that:
1. | the Company is responsible for the adequacy and accuracy of the disclosure in its filings with the Commission; |
2. | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Companys filings with the Commission; and |
3. | 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. |
If you have any questions or comments regarding the foregoing, please contact me at (772) 581-9750.
Very truly yours, | ||
EMERGE INTERACTIVE, INC. | ||
By: | /s/ DAVID C. WARREN | |
David Warren | ||
Chief Executive Officer |
cc: | Kristi Beshears |
Melvin E. Tull, III, Esq. |