SEC Company Response from Forward Industries, Inc. (FORD) (CIK 0000038264) (FWDI) — Dec 30, 2010
Forward Industries, Inc. (FORD) (CIK 0000038264)
Date: Dec. 30, 2010 · CIK: 0000038264 · Accession: 0001003297-10-000342
AI Filing Summary & Sentiment
Reasoning
Referenced dates: December 20, 2010
Letter
Securities and Exchange Commission Division of Corporation Finance RE: Forward Industries, Inc. Item 4.01 Form 8-K filed December 16, 2010 File No. 1-34780
Dear Mr. Gordon:
We have reviewed your letter dated December 20, 2010, which sets forth comments to our Current Report on Form 8-K referenced above, and our responses are set forth below. For your convenience, preceding each response we have set forth the number of the related comment made in your letter in italics.
Comment #1
In our amended Current Report on Form 8-K/A filed on December 22, 2010 (the “amended Form 8-K”), we have changed the disclosure in the filing to reflect that we did not consult with our new accountant, J.H. Cohn LLP, during the years September 30, 2010, and September 30, 2009, and through the date of engagement of our new accountant, with respect to any of the matters referenced in Item 304(a)(2) of Regulation S-K, such revised disclosure being true, complete, and correct.
Comment #2
The amended Form 8-K includes, as Exhibit 16.1 thereto, a letter from our former accountants, Kaufman, Rossin & Co., P.A., to the Commission, dated December 22, 2010, which updates their agreement with the statements made in the amended Form 8-K.
In connection with this letter Forward Industries, Inc. (“Forward”) acknowledges that:
Forward is responsible for the adequacy and accuracy of the disclosures in its filings with the Commission;
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
Forward 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.
If you should have any further comments or would like to discuss any of the responses above, please contact me at your convenience.
Sincerely
yours,
Brett M. Johnson
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CORRESP
1
filename1.htm
Correspondence
December 30, 2010
Mail Stop 4631
Mr. Jeffrey Gordon
Securities and Exchange
Commission
Division of Corporation
Finance
100 F Street, N.E.,
Washington, D.C. 20549
Att’n: Mindy Hooker, Esq.
RE:
Forward
Industries, Inc.
Item 4.01 Form
8-K filed December 16, 2010
File No. 1-34780
Dear Mr. Gordon:
We have reviewed your letter
dated December 20, 2010, which sets forth comments to our Current Report on
Form 8-K referenced above, and our responses are set forth below. For your
convenience, preceding each response we have set forth the number of the related
comment made in your letter in italics.
Comment #1
In our amended Current Report on Form 8-K/A filed on
December 22, 2010 (the “amended Form 8-K”), we have changed the disclosure in
the filing to reflect that we did not consult with our new accountant, J.H.
Cohn LLP, during the years September 30, 2010, and September 30, 2009, and
through the date of engagement of our new accountant, with respect to any of
the matters referenced in Item 304(a)(2) of Regulation S-K, such revised
disclosure being true, complete, and correct.
Comment #2
The amended Form 8-K includes, as Exhibit 16.1
thereto, a letter from our former accountants, Kaufman, Rossin & Co., P.A.,
to the Commission, dated December 22, 2010, which updates their agreement with
the statements made in the amended Form 8-K.
In
connection with this letter Forward Industries, Inc. (“Forward”) acknowledges
that:
Forward is responsible for
the adequacy and accuracy of the disclosures in its filings with the Commission;
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
Forward
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.
If
you should have any further comments or would like to discuss any of the
responses above, please contact me at your convenience.
Sincerely
yours,
Brett M. Johnson
President (Principal
Executive Officer)
Forward Industries, Inc.