SEC Company Response from DATAJUNGLE SOFTWARE INC (CIK 0000081350) — Sep 21, 2005
DATAJUNGLE SOFTWARE INC (CIK 0000081350)
Date: Sept. 21, 2005 · CIK: 0000081350 · Accession: 0001052918-05-000389
AI Filing Summary & Sentiment
File numbers found in text: 001-05996
Referenced dates: July 19, 2005
Letter
RE: DataJungle Software Inc. Form 10-KSB for the year ended December 31, 2004 SEC File No. 001-05996
Dear Mr. Wilson,
With reference to the Securities & Exchange Commission (the “SEC”) letter dated July 19, 2005, the following will provide a response to the comment regarding the Form 10-KSB for DataJungle Software Inc. (the “Company”) for the year ended December 31, 2004.
Report of Independent Registered Public Accounting Firm, page 33
Comments from SEC:
We note your response to prior comment no. 1. Based on your specific facts and circumstances, we will not object to the use of a Canadian audit firm. However, if your assets and operations in the United States become significant in the future, we expect you to engage a U.S. registered public accounting firm, consistent with our position outlined in Section 5.K of “International Reporting and Disclosure Issues in the Division of Corporation Finance” on the Commission’s website.
Response from the Company:
We will evaluate our position vis-à-vis the position outlined in Section 5.K of “International Reporting and Disclosure Issues in the Division of Corporation Finance” on a regular basis and engage a U.S. registered public accounting firm when such conditions dictate so.
We trust that you will find our response satisfactory. However, if you have any questions, please do not hesitate to contact us.
Yours truly,
DataJungle Software Inc.
/s/ Edward Munden
/s/ Larry Bruce
Edward Munden
Larry Bruce
President & CEO
Vice President Finance, Secretary & Treasurer
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CORRESP 1 filename1.htm Converted by EDGARwiz 1 Hines Rd., Suite 202 Ottawa, Ontario K2K 3C7 Tel: (613) 254-7246 Fax: (613) 254-7250 www.datajungle.com September 21, 2005 Craig Wilson Senior Assistant Chief Accountant Securities & Exchange Commission 450 Fifth Street, N.W. Room 4561 Washington, D.C. U.S.A. 20549 RE: DataJungle Software Inc. Form 10-KSB for the year ended December 31, 2004 SEC File No. 001-05996 Dear Mr. Wilson, With reference to the Securities & Exchange Commission (the “SEC”) letter dated July 19, 2005, the following will provide a response to the comment regarding the Form 10-KSB for DataJungle Software Inc. (the “Company”) for the year ended December 31, 2004. Report of Independent Registered Public Accounting Firm, page 33 Comments from SEC: We note your response to prior comment no. 1. Based on your specific facts and circumstances, we will not object to the use of a Canadian audit firm. However, if your assets and operations in the United States become significant in the future, we expect you to engage a U.S. registered public accounting firm, consistent with our position outlined in Section 5.K of “International Reporting and Disclosure Issues in the Division of Corporation Finance” on the Commission’s website. Response from the Company: We will evaluate our position vis-à-vis the position outlined in Section 5.K of “International Reporting and Disclosure Issues in the Division of Corporation Finance” on a regular basis and engage a U.S. registered public accounting firm when such conditions dictate so. We trust that you will find our response satisfactory. However, if you have any questions, please do not hesitate to contact us. Yours truly, DataJungle Software Inc. /s/ Edward Munden /s/ Larry Bruce Edward Munden Larry Bruce President & CEO Vice President Finance, Secretary & Treasurer 1