SEC Company Response from PRESIDENTIAL LIFE CORP (CIK 0000080124) — Sep 21, 2005
PRESIDENTIAL LIFE CORP (CIK 0000080124)
Date: Sept. 21, 2005 · CIK: 0000080124 · Accession: 0000080124-05-000018
AI Filing Summary & Sentiment
Letter
United States Securities and Exchange Commission United States Securities and Exchange Commission Division of Corporation Finance Presidential Life Corporation Item 4.01 on Form 8-K Filed September 12, 2005 File No. 0-05486
Dear Mr. Brunhofer:
We are the attorneys for Presidential Life Corporation, the Registrant. We are writing in reply to your letter to Registrant dated September 15, 2005.
We respond to the comments in your letter as follows (with our responses numbered to match the numbers of the comments):
1.
The second paragraph of the filing has been revised to reflect that there have been no disagreements with the former accountants through the date of dismissal.
2.
The fifth paragraph of the filing has been revised to disclose that there have been no reportable events for the interim period from the date of the last audited financial statements through the date of dismissal of the former accountants.
3.
An updated letter from the former accountants is attached to Form 8-K/A, which is being filed simultaneously herewith.
Mr. Mark K. Brunhofer
September 21, 2005
United States Securities and Exchange Commission
Page 2
This will further confirm our telephone conversation this morning in which you advised me that Registrant is not required to obtain an updated letter from the new accountants, since no disclosure regarding them has been changed in the Form 8-K/A.
Sincerely,
/s/ Samuel Goldfarb
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filename1.htm
E-Mail: SGOLDFARB@AGRYLAW
Mr. Mark K. Brunhofer
September 21, 2005
United States Securities and Exchange Commission
Page 1
ARONAUER, GOLDFARB, RE & YUDELL, LLP
ATTORNEYS AT LAW
444 MADISON AVENUE
NEW YORK, NY 10022
JOSEPH ARONAUER
TELEPHONE 212-755-6000
SAMUEL GOLDFARB
FAX 212-755-6006
JOHN C. RE
WEBSITE: WWW.AGRYLAW.COM
KENNETH S. YUDELL
E-MAIL: SGOLDFARB@AGYRLAW.COM
DENISE SELDMAN BENUN
LISA J. TEICH
MICHAEL S. SCHER
ALAN I. SILLS
DONNA A. TOBIN
OF COUNSEL
September 21, 2005
By EDGAR
Mr. Mark K. Brunhofer
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Re:
Presidential Life Corporation
Item 4.01 on Form 8-K
Filed September 12, 2005
File No. 0-05486
Dear Mr. Brunhofer:
We are the attorneys for Presidential Life Corporation, the Registrant. We are writing in reply to your letter to Registrant dated September 15, 2005.
We respond to the comments in your letter as follows (with our responses numbered to match the numbers of the comments):
1.
The second paragraph of the filing has been revised to reflect that there have been no disagreements with the former accountants through the date of dismissal.
2.
The fifth paragraph of the filing has been revised to disclose that there have been no reportable events for the interim period from the date of the last audited financial statements through the date of dismissal of the former accountants.
3.
An updated letter from the former accountants is attached to Form 8-K/A, which is being filed simultaneously herewith.
Mr. Mark K. Brunhofer
September 21, 2005
United States Securities and Exchange Commission
Page 2
This will further confirm our telephone conversation this morning in which you advised me that Registrant is not required to obtain an updated letter from the new accountants, since no disclosure regarding them has been changed in the Form 8-K/A.
Sincerely,
/s/ Samuel Goldfarb
Samuel Goldfarb
SG:nb