VIALINK CO
424B3, 1999-12-27
COMPUTER PROGRAMMING SERVICES
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<PAGE>
                                             Filed Pursuant to
                                            Rule 424(b)(3) and (c)
                                        Commission File No. 333-83315

                      PROSPECTUS SUPPLEMENT
               (TO PROSPECTUS DATED JUNE 23, 1999)



                       The viaLink Company




                       2,200,000 Shares of
                          Common Stock
                           Underlying
           Redeemable Common Stock Purchase Warrants,
                    Underwriter Warrants and
                  Warrant Underwriter Warrants


















                          ____________


   The date of this prospectus supplement is December 23, 1999

<PAGE>

          This prospectus supplement supplements the prospectus
dated June 23, 1999 of The viaLink Company relating to the
issuance of up to 2,200,000 shares of our common stock upon the
exercise of our redeemable common stock purchase warrants,
underwriter warrants and warrant underwriter warrants.  This
supplement should be read in conjunction with the prospectus, and
is qualified by reference to the prospectus except to the extent
that information contained in this supplement supersedes the
information contained in the prospectus.

          The viaLink Company's prospectus dated June 23, 1999 is
hereby supplemented by including therein the following
information:

1.   viaLink's Current Report on Form 8-K dated December 7, 1999,
     as filed with the SEC December 14, 1999.  This Form 8-K, a
     copy of which is attached to this prospectus supplement and
     incorporated by reference, discloses the following
     information:

     -     The resignation of viaLink's independent accountants,
           PricewaterhouseCoopers, LLP; and
     -     The engagement by viaLink of KPMG Peat Marwick as its
           new independent public accountants, effective as of
           December 10, 1999.

2.   viaLink's Current Report on Form 8-K dated November 16,
     1999, as filed with the SEC December 14, 1999.  This Form 8-
     K, a copy of which is attached to this prospectus supplement
     and incorporated by reference, discloses the following
     information:

     -     The completion of viaLink's reincorporation in Delaware;
     -     The expiration of the promotional shares escrow agreement;
     -     The two-for-one split of viaLink's common stock; and
     -     The resignation of Robert L. Barcum as a member of
           viaLink's board of directors and the election of Warren
           D. Jones as Mr. Barcum's replacement on the board.


   Expiration of the Promotional Shares Escrow Agreement

     On November 19, 1999, the promotional shares escrow
agreement between viaLink and certain of its security holders
expired, allowing for the release of 3.0 million shares of
viaLink common stock and options to purchase 720,000 shares of
viaLink common stock.  The shares and options held under the
escrow agreement became freely tradeable, subject to any
restrictions due to ownership of the shares or options by persons
deemed to be "affiliates" as such term is defined in Rule 144
under the Securities Act of 1933.

   Two-for-One Split of the Common Stock of The viaLink Company

     On December 21, 1999, viaLink's common stock began trading
on The Nasdaq SmallCap Market on a split-adjusted basis,
reflecting the completion of its two-for-one split of its common
stock, as more fully described in the Current Report on Form 8-K
dated November 16, 1999 included with this prospectus supplement.
All share information in this prospectus supplement gives effect
to the two-for-one stock split.  When reviewing the prospectus,
please note that due to the stock split, the share information
contained in the prospectus, including the financial statements
and any previous prospectus supplement, should be proportionately
adjusted.  To give effect to the two-for-one stock split, all
share numbers included in the prospectus (or any supplement)
should be doubled and all per share information should be divided
by two.




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