SEC Comment Letter for BKF CAPITAL GROUP INC (CIK 0000009235) — Oct 21, 2005
BKF CAPITAL GROUP INC (CIK 0000009235)
Date: Oct. 21, 2005 · CIK: 0000009235 · Accession: 0000000000-05-053802
AI Filing Summary & Sentiment
File numbers found in text: 001-10024
Letter
Mail Stop 4561 October 21, 2005 Norris Nissim Vice-President, General Counsel and Secretary BKF Capital Group, Inc. One Rockefeller Plaza New York, New York 10200
RE: BKF Capital Group, Inc. Item 4.02 Form 8-K Filed October 17, 2005 File No. 001-10024
Dear Mr. Nissim,
We have reviewed your filing and have the following comment. In our comment, we have asked you to provide us with more information so we may better understand your disclosure. After reviewing this information, we may raise additional comments.
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comment or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
1. We note that you intend to file restated financial statements. Please tell us when you will file them.
As appropriate, please respond to this comment within five business days or tell us when you will provide us with a response. Please understand that we may have additional comments after reviewing your response to our comment.
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes all information required under the Securities Exchange Act of 1934 and that they have provided all information investors require for an informed investment decision. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In connection with responding to our comment, please provide, in writing, a statement from the company acknowledging that:
* the company is responsible for the adequacy and accuracy of the disclosure in the filing;
* staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
* 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.
In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comment on your filing.
You may contact Michael Volley, Staff Accountant, at (202) 551- 3437 or me at (202) 551- 3423 if you have questions regarding our comment.
Sincerely,
Amit Pande
Assistant Chief Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 4561 October 21, 2005 Norris Nissim Vice-President, General Counsel and Secretary BKF Capital Group, Inc. One Rockefeller Plaza New York, New York 10200 RE: BKF Capital Group, Inc. Item 4.02 Form 8-K Filed October 17, 2005 File No. 001-10024 Dear Mr. Nissim, We have reviewed your filing and have the following comment. In our comment, we have asked you to provide us with more information so we may better understand your disclosure. After reviewing this information, we may raise additional comments. Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comment or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. 1. We note that you intend to file restated financial statements. Please tell us when you will file them. As appropriate, please respond to this comment within five business days or tell us when you will provide us with a response. Please understand that we may have additional comments after reviewing your response to our comment. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes all information required under the Securities Exchange Act of 1934 and that they have provided all information investors require for an informed investment decision. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In connection with responding to our comment, please provide, in writing, a statement from the company acknowledging that: * the company is responsible for the adequacy and accuracy of the disclosure in the filing; * staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and * 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. In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comment on your filing. You may contact Michael Volley, Staff Accountant, at (202) 551- 3437 or me at (202) 551- 3423 if you have questions regarding our comment. Sincerely, Amit Pande Assistant Chief Accountant ?? ?? Norris Nissim BKF Capital Group, Inc. October 21, 2005 Page 2 </TEXT> </DOCUMENT>