SEC Company Response from COMPOSITE TECHNOLOGY CORP (CIK 0000317477) — Aug 18, 2005
COMPOSITE TECHNOLOGY CORP (CIK 0000317477)
Date: Aug. 18, 2005 · CIK: 0000317477 · Accession: 0001144204-05-026263
AI Filing Summary & Sentiment
File numbers found in text: 333-112798, 333-122280
Letter
Re: Composite Technology Corporation Registration Statement on Form S-1 (Amendment No. 6 to Form S-3) File No. 333-122280 Post-Effective Amendment on Form S-1 (Amendment No. 2 to Form S-3) File No. 333-112798
RICHARDSON & PATEL LLP 10900 Wilshire Boulevard Suite 500 Los Angeles, CA 90024 Telephone (310) 208-1182 Facsimile (310) 208-1154
August 18, 2005
VIA EDGAR AND OVERNIGHT COURIER -------------------------------
Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, NW Washington DC, 20549 Attn.: Russell Mancuso, Esq.
Mr. Mancuso:
We enclose for filing the above-referenced amendments on Form S-1 on behalf of Composite Technology Corporation (the "Company"), as suggested by you during our telephone conversation earlier this week. We believe that these registration statements on Form S-1 ("Registration Statements") accurately reflect the Company's recent amendments to its Exchange Act reports (including Amendment No. 1 to annual report on Form 10-KSB for the fiscal year ended September 30, 2004 and subsequent quarterly reports on Form 10-Q, as amended, and current reports on Form 8-K, as amended) in response to Staff comments. As we discussed in our telephone conversation, these Registrations Statements are part of a filing that initially commenced on January 25, 2005 with respect to File No. 333-122280 and April 12, 2005 as to File No. 333-112798. The Company has responded to each comment made by the Staff and believes that it has resolved each of the Staff's prior comments. The Company has also cooperated with the Staff by changing the use of forms for these Registration Statements upon Staff recommendation, including your recommendation to use Form S-1.
We would appreciate your assistance in completing the review of the Registration Statements this week. As we discussed in our telephone conversation, we presently intend to request effectiveness by the close of business on Friday, August 19, 2005.
<PAGE>
Securities and Exchange Commission August 18, 2005
Should you have any questions or comments regarding the enclosed documents, please do not hesitate to contact the undersigned by telephone at (310) 208-1182, or by facsimile at (310) 208-1154.
Very truly yours,
/s/ Kevin Leung
Kevin Leung
Show Raw Text
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<TEXT>
RICHARDSON & PATEL LLP
10900 Wilshire Boulevard
Suite 500
Los Angeles, CA 90024
Telephone (310) 208-1182
Facsimile (310) 208-1154
August 18, 2005
VIA EDGAR AND OVERNIGHT COURIER
-------------------------------
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, NW
Washington DC, 20549
Attn.: Russell Mancuso, Esq.
Re: Composite Technology Corporation
Registration Statement on Form S-1 (Amendment No. 6 to Form S-3)
File No. 333-122280
Post-Effective Amendment on Form S-1 (Amendment No. 2 to Form S-3)
File No. 333-112798
Mr. Mancuso:
We enclose for filing the above-referenced amendments on Form S-1 on
behalf of Composite Technology Corporation (the "Company"), as suggested by you
during our telephone conversation earlier this week. We believe that these
registration statements on Form S-1 ("Registration Statements") accurately
reflect the Company's recent amendments to its Exchange Act reports (including
Amendment No. 1 to annual report on Form 10-KSB for the fiscal year ended
September 30, 2004 and subsequent quarterly reports on Form 10-Q, as amended,
and current reports on Form 8-K, as amended) in response to Staff comments. As
we discussed in our telephone conversation, these Registrations Statements are
part of a filing that initially commenced on January 25, 2005 with respect to
File No. 333-122280 and April 12, 2005 as to File No. 333-112798. The Company
has responded to each comment made by the Staff and believes that it has
resolved each of the Staff's prior comments. The Company has also cooperated
with the Staff by changing the use of forms for these Registration Statements
upon Staff recommendation, including your recommendation to use Form S-1.
We would appreciate your assistance in completing the review of the
Registration Statements this week. As we discussed in our telephone
conversation, we presently intend to request effectiveness by the close of
business on Friday, August 19, 2005.
<PAGE>
Securities and Exchange Commission
August 18, 2005
2
Should you have any questions or comments regarding the enclosed
documents, please do not hesitate to contact the undersigned by telephone at
(310) 208-1182, or by facsimile at (310) 208-1154.
Very truly yours,
/s/ Kevin Leung
Kevin Leung
Enclosures
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