SEC Company Response from OPTICARE HEALTH SYSTEMS INC (CIK 0000311046) — Sep 16, 2005
OPTICARE HEALTH SYSTEMS INC (CIK 0000311046)
Date: Sept. 16, 2005 · CIK: 0000311046 · Accession: 0000950136-05-005828
AI Filing Summary & Sentiment
File numbers found in text: 000-11498, 001-15223
Referenced dates: August 19, 2005
Letter
September 16, 2005 VIA EDGAR --------- Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attn: Jim Rosenberg Senior Assistant Chief Accountant
RE: OPTICARE HEALTH SYSTEMS, INC. FORM 10-K FOR THE FISCAL YEAR ENDED DECEMBER 31, 2004 COMMISSION FILE NO. 001-15223 FILE NO. 000-11498
Dear Mr. Rosenberg:
OptiCare Health Systems, Inc. (the "Company") respectfully requests an additional extension of the time frame in which it must respond to the comments contained in the staff's letter of comments (the "Staff Letter") dated August 19, 2005 in connection with the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2004 (the "Form 10-K") to Friday, September 30, 2005. As Vincent S. Miceli, the Company's Corporate Controller and Chief Accounting Officer, explained to Oscar Young today, the Company requests the additional time to respond to the Staff Letter in order to schedule a meeting of its audit committee to approve its proposed response. The Company expects that such audit committee meeting will occur next week. To date, the Company's preparation of its response has been delayed in part because of its proposed merger with Refac, which the Company announced on August 22, 2005, the business day following its receipt of the Staff Letter. The proposed merger has absorbed management time and added additional layers to the Company's approval process.
Please contact Vincent S. Miceli, Corporate Controller and Chief Accounting Officer, at (203) 596-2236 if you should have any questions regarding the foregoing.
Very truly yours,
/s/ Christopher J. Walls
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[OPTICARE LETTERHEAD]
September 16, 2005
VIA EDGAR
---------
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn: Jim Rosenberg
Senior Assistant Chief Accountant
RE: OPTICARE HEALTH SYSTEMS, INC.
FORM 10-K FOR THE FISCAL YEAR ENDED DECEMBER 31, 2004
COMMISSION FILE NO. 001-15223
FILE NO. 000-11498
Dear Mr. Rosenberg:
OptiCare Health Systems, Inc. (the "Company") respectfully requests an
additional extension of the time frame in which it must respond to the comments
contained in the staff's letter of comments (the "Staff Letter") dated August
19, 2005 in connection with the Company's Annual Report on Form 10-K for the
fiscal year ended December 31, 2004 (the "Form 10-K") to Friday, September 30,
2005. As Vincent S. Miceli, the Company's Corporate Controller and Chief
Accounting Officer, explained to Oscar Young today, the Company requests the
additional time to respond to the Staff Letter in order to schedule a meeting of
its audit committee to approve its proposed response. The Company expects that
such audit committee meeting will occur next week. To date, the Company's
preparation of its response has been delayed in part because of its proposed
merger with Refac, which the Company announced on August 22, 2005, the business
day following its receipt of the Staff Letter. The proposed merger has absorbed
management time and added additional layers to the Company's approval process.
Please contact Vincent S. Miceli, Corporate Controller and Chief Accounting
Officer, at (203) 596-2236 if you should have any questions regarding the
foregoing.
Very truly yours,
/s/ Christopher J. Walls
Christopher J. Walls
Chief Executive Officer and
General Counsel