GORSUCH KIRGIS LLP
Attorneys at Law
Tower I, Suite 1000 1515 Arapahoe Street Denver, Colorado 80202
Telephone (303) 376-5000 Facsimile (303) 376-5001
VIA EDGAR
February 8, 2000
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Cavion Technologies, Inc. (the "Company")
Definitive Proxy Materials
SEC File No. 0-27055
Ladies and Gentlemen:
Accompanying this letter for filing pursuant to Section 14 of the
Securities Exchange Act of 1934, as amended, are definitive proxy
materials, which include a Schedule 14A, Notice, Proxy Statement, Proxy
Card and the Company's Equity Incentive Plan for the Company's 2000
Special Meeting of Shareholders to be held on March 8, 2000. The Notice,
Proxy Statement and Proxy Card will be mailed to the Shareholders today,
February 8, 2000.
The Company has already filed a Registration Statement on Form S-8 to
register the shares of Common Stock reserved for the Equity Incentive
Plan.
Very truly yours,
GORSUCH KIRGIS LLP
/s/ S. Lee Terry, Jr.
By: S. Lee Terry, Jr.
