SEC Comment Letter for TECH LABORATORIES INC (CIK 0000096664) — Mar 15, 2005
TECH LABORATORIES INC (CIK 0000096664)
Date: March 15, 2005 · CIK: 0000096664 · Accession: 0000000000-05-012020
AI Filing Summary & Sentiment
Letter
November 9, 2004 Mail Stop 3-6 Mr. Bernard Ciongoli, President, CEO & CFO Tech Laboratories, Inc. 955 Belmont Avenue North Haledon, New Jersey 07508
Re: Tech Laboratories, Inc. File No. 0-30172 Form 8-K, filed November 5, 2004
Dear Mr. Ciongoli:
The staff has reviewed the above-referenced filing for compliance with the requirements of the Form and has the following comments that require an amendment to the filing.
Please note that you are required to provide the former accountant with a copy of the disclosures you are making in response to Item 304(a) no later than the day such disclosures are made with the Commission. In addition, you are required to request the former accountant to furnish a letter, addressed to the Commission stating whether it agrees with the statements made by you in response to Item 304(a), and if not, stating the respects in which it does not agree. The letter should be filed as Exhibit 16 to an amendment to the Form 8-K.
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings reviewed by the staff to be certain that they have provided all information investors require. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that
* The company is responsible for the adequacy and accuracy of the disclosure in the filings;
* Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do n0t foreclose the Commission from taking any action with respect to the filing; and
* The company 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.
In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing.
Questions with regard to this letter may be addressed to the undersigned at (202) 942-1897.
Sincerely,
Louis M. Canant
Senior Staff Accountant
Office of Electronics and Machinery
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>upload.txt <DESCRIPTION>ACCT LTR: L.M. CANANT 4.01 8-K F/11-5-04 <TEXT> November 9, 2004 Mail Stop 3-6 Mr. Bernard Ciongoli, President, CEO & CFO Tech Laboratories, Inc. 955 Belmont Avenue North Haledon, New Jersey 07508 Re: Tech Laboratories, Inc. File No. 0-30172 Form 8-K, filed November 5, 2004 Dear Mr. Ciongoli: The staff has reviewed the above-referenced filing for compliance with the requirements of the Form and has the following comments that require an amendment to the filing. Please note that you are required to provide the former accountant with a copy of the disclosures you are making in response to Item 304(a) no later than the day such disclosures are made with the Commission. In addition, you are required to request the former accountant to furnish a letter, addressed to the Commission stating whether it agrees with the statements made by you in response to Item 304(a), and if not, stating the respects in which it does not agree. The letter should be filed as Exhibit 16 to an amendment to the Form 8-K. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings reviewed by the staff to be certain that they have provided all information investors require. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that * The company is responsible for the adequacy and accuracy of the disclosure in the filings; * Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do n0t foreclose the Commission from taking any action with respect to the filing; and * The company 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. In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing. Questions with regard to this letter may be addressed to the undersigned at (202) 942-1897. Sincerely, Louis M. Canant Senior Staff Accountant Office of Electronics and Machinery ?? ?? Mr. Bernard Ciongoli Tech Laboratories, Inc. </TEXT> </DOCUMENT>