SEC Comment Letter for CAMCO FINANCIAL CORP (CIK 0000016614) — Mar 29, 2005
CAMCO FINANCIAL CORP (CIK 0000016614)
Date: March 29, 2005 · CIK: 0000016614 · Accession: 0000000000-05-014587
AI Filing Summary & Sentiment
File numbers found in text: 000-25196
Letter
March 16, 2005 By mail and fax to: (740) 432-2743 Mark A. Severson Chief Financial Officer Camco Financial Corporation 6901 Glenn Highway Cambridge, Ohio 43725
Re: Camco Financial Corporation Form 8-K filed December 21, 2004 File No. 000-25196
Dear Mr. Severson,
The Staff has reviewed the above-referenced filing for compliance with the requirements of Form 8-K and has the following comment in that regard.
* Expand the disclosure to state whether the principal accountant`s report on the financial statements for either of the past two years contained an adverse opinion or a disclaimer of opinion or was qualified or modified as to uncertainty, audit scope, or accounting principles and also describe the nature of each such adverse opinion, disclaimer of opinion, modification or qualification. Refer to Item 304 (a)(1)(ii) of Regulation S-K.
Please file an amendment via EDGAR in response to this comment within 5 business days of the date of this letter, unless specified otherwise, or contact us immediately if you require additional time. Such amendment should be filed under cover of Form 8-KA and should include the ITEM 4 designation. A letter from your former accountant addressing the revised disclosures should also be included in your amended Form 8-K and filed as Exhibit 16. To expedite the processing of the Form 8-K, please furnish a courtesy copy of the filing to the undersigned.
You may direct any questions regarding this comment to me at 202- 942- 1926.
Sincerely,
Chris Harley
Staff Accountant
??
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 4-8
March 16, 2005
By mail and fax to: (740) 432-2743
Mark A. Severson
Chief Financial Officer
Camco Financial Corporation
6901 Glenn Highway
Cambridge, Ohio 43725
Re: Camco Financial Corporation
Form 8-K filed December 21, 2004
File No. 000-25196
Dear Mr. Severson,
The Staff has reviewed the above-referenced filing for compliance
with the requirements of Form 8-K and has the following comment in
that regard.
* Expand the disclosure to state whether the principal
accountant`s
report on the financial statements for either of the past two
years
contained an adverse opinion or a disclaimer of opinion or was
qualified or modified as to uncertainty, audit scope, or
accounting
principles and also describe the nature of each such adverse
opinion,
disclaimer of opinion, modification or qualification. Refer to
Item
304 (a)(1)(ii) of Regulation S-K.
Please file an amendment via EDGAR in response to this comment
within
5 business days of the date of this letter, unless specified
otherwise, or contact us immediately if you require additional
time.
Such amendment should be filed under cover of Form 8-KA and should
include the ITEM 4 designation. A letter from your former
accountant
addressing the revised disclosures should also be included in your
amended Form 8-K and filed as Exhibit 16. To expedite the
processing
of the Form 8-K, please furnish a courtesy copy of the filing to
the
undersigned.
You may direct any questions regarding this comment to me at 202-
942-
1926.
Sincerely,
Chris Harley
Staff Accountant
??
??
</TEXT>
</DOCUMENT>