SEC Company Response from PARALLEL TECHNOLOGIES INC (CIK 0000710846) — Dec 21, 2005
PARALLEL TECHNOLOGIES INC (CIK 0000710846)
Date: Dec. 21, 2005 · CIK: 0000710846 · Accession: 0001144204-05-040666
AI Filing Summary & Sentiment
Referenced dates: December 13, 2005
Letter
GUZOV OFSINK, LLC ATTORNEYS-AT-LAW 600 MADISON AVENUE 14th FLOOR NEW YORK, NEW YORK 10022 TELEPHONE: (212) 371-8008 TELEFAX: (212) 688-7273 http://www.golawintl.com December 20, 2005 By Federal Express Babette Cooper Staff Accountant Division of Corporate Finance U.S. Securities and Exchange Commission 100 F St NE Mail Stop 3561 Washington, DC 20549-0306
Re: Parallel Technologies, Inc. Form 8-K Filed December 13, 2005 File No. 0-19276
Dear Ms. Cooper,
Reference is made to your comment letter, dated December 19, 2005 to our client, Parallel Technologies, Inc. (the "Company"), relating to the subject current report on Form 8-K (the "Comment Letter"). Set forth below is the comment contained in the Comment Letter followed by our response thereto:
Letter from Former Accountant, Exhibit 16.2
1. Please obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountant agrees with your Item 304 disclosures or the extent to which the accountant does not agree.
Answer: On December 13, 2005, we obtained a letter dated December 13, 2005 from the former accountant, S.W. Hatfield, CPA ("Hatfield") stating that he reviewed the Form 8-K and had no disagreement with the Company's Item 304 disclosures. We sent this letter to the Company's financial printer, but it was inadvertently omitted form the final filing. We have prepared an amended Current Report with the correct letter from Hatfield.
We enclose herewith a copy of the amendment for your reference. We also enclose a letter from the Company with the acknowledgements you requested.
Very truly yours,
Guzov Ofsink, LLC
Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
GUZOV OFSINK, LLC
ATTORNEYS-AT-LAW
600 MADISON AVENUE 14th FLOOR
NEW YORK, NEW YORK 10022
TELEPHONE: (212) 371-8008 TELEFAX: (212) 688-7273
http://www.golawintl.com
December 20, 2005
By Federal Express
Babette Cooper
Staff Accountant
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F St NE Mail Stop 3561
Washington, DC 20549-0306
Re: Parallel Technologies, Inc.
Form 8-K
Filed December 13, 2005
File No. 0-19276
Dear Ms. Cooper,
Reference is made to your comment letter, dated December 19, 2005 to our
client, Parallel Technologies, Inc. (the "Company"), relating to the subject
current report on Form 8-K (the "Comment Letter"). Set forth below is the
comment contained in the Comment Letter followed by our response thereto:
Letter from Former Accountant, Exhibit 16.2
1. Please obtain and file an updated Exhibit 16 letter from the former
accountants stating whether the accountant agrees with your Item 304
disclosures or the extent to which the accountant does not agree.
Answer: On December 13, 2005, we obtained a letter dated December 13, 2005
from the former accountant, S.W. Hatfield, CPA ("Hatfield") stating that
he reviewed the Form 8-K and had no disagreement with the Company's Item
304 disclosures. We sent this letter to the Company's financial printer,
but it was inadvertently omitted form the final filing. We have prepared
an amended Current Report with the correct letter from Hatfield.
We enclose herewith a copy of the amendment for your reference. We also
enclose a letter from the Company with the acknowledgements you requested.
Very truly yours,
Guzov Ofsink, LLC
By: /s/ Darren Ofsink
-----------------
Darren Ofsink
</TEXT>
</DOCUMENT>