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Filed Pursuant to
Rule 424(b)(3) and (c)
Commission File No. 333-83315
PROSPECTUS SUPPLEMENT
(TO PROSPECTUS DATED AUGUST 5, 1999)
The viaLink Company
223,000 Shares of
Common Stock
____________
The date of this prospectus supplement is December 23, 1999
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This prospectus supplement supplements the prospectus
dated August 5, 1999 of The viaLink Company relating to the
public offering, which is not being underwritten, and sale by
several stockholders of viaLink, or by pledgees, donees,
transferees or other successors in interest to these selling
stockholders, of up to 223,000 shares of our common stock. These
selling stockholders received these shares upon the exercise of
options or warrants to purchase shares of our common stock.
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 August 5, 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.
