SEC Comment Letter for DECORATOR INDUSTRIES INC (CIK 0000027613) — Apr 12, 2005
DECORATOR INDUSTRIES INC (CIK 0000027613)
Date: April 12, 2005 · CIK: 0000027613 · Accession: 0000000000-05-017718
AI Filing Summary & Sentiment
Letter
Mail Stop 3-8 By Facsimile and U.S. Mail Mr. William A. Bassett President Decorator Industries, Inc. 10011 Pines Blvd., Suite 201 Pembroke Pines, Florida 33024
RE: Decorator Industries, Inc. Item 4.02 Form 8-K filed March 30, 2005 File No. 1-7753
Dear Mr. Bassett:
We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comments.
1. Please amend your report to include all of the information required by Item 4.02(a) of Form 8-K, including disclosure of the following information:
* the date of the conclusion regarding the non-reliance and an identification of the financial statements and years or periods covered that should no longer be relied upon;
* a brief description of the facts underlying the conclusion to the extent known to you at the time of filing; and
* a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with your independent accountant the matters disclosed in the filing pursuant to this Item 4.02(a).
2. Please tell us if your certifying officers have reconsidered the effect on the adequacy of your disclosure controls and procedures as of the end of the period covered by your Forms 10-Q for the periods ended April 4, 2004, July 3, 2004 and October 2, 2004 in light of the material error you have disclosed. Additionally, tell us what effect the error had on your current evaluation of disclosure controls and procedures as of your fiscal year end 2004.
You should file an amendment in response to these comments on or before April 7, 2005.
If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781.
Sincerely,
Anthony Watson
Staff Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> March 30, 2005 Mail Stop 3-8 By Facsimile and U.S. Mail Mr. William A. Bassett President Decorator Industries, Inc. 10011 Pines Blvd., Suite 201 Pembroke Pines, Florida 33024 RE: Decorator Industries, Inc. Item 4.02 Form 8-K filed March 30, 2005 File No. 1-7753 Dear Mr. Bassett: We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comments. 1. Please amend your report to include all of the information required by Item 4.02(a) of Form 8-K, including disclosure of the following information: * the date of the conclusion regarding the non-reliance and an identification of the financial statements and years or periods covered that should no longer be relied upon; * a brief description of the facts underlying the conclusion to the extent known to you at the time of filing; and * a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with your independent accountant the matters disclosed in the filing pursuant to this Item 4.02(a). 2. Please tell us if your certifying officers have reconsidered the effect on the adequacy of your disclosure controls and procedures as of the end of the period covered by your Forms 10-Q for the periods ended April 4, 2004, July 3, 2004 and October 2, 2004 in light of the material error you have disclosed. Additionally, tell us what effect the error had on your current evaluation of disclosure controls and procedures as of your fiscal year end 2004. You should file an amendment in response to these comments on or before April 7, 2005. If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781. Sincerely, Anthony Watson Staff Accountant ?? ?? ?? ?? March 30, 2005 Page 1 </TEXT> </DOCUMENT>