SEC Comment Letter for MICROWAVE FILTER CO — Feb 4, 2005
MICROWAVE FILTER CO INC /NY/ (CIK 0000716688)
Date: Feb. 4, 2005 · CIK: 0000716688 · Accession: 0000000000-05-005979
AI Filing Summary & Sentiment
Letter
February 7, 2005 Mail Stop 3-6 Richard L. Jones; CFO Microwave Filter Company, Inc. 6743 Kinne Street East Syracuse, NY 13057
Re: Microwave Filter Company, Inc. File No. 0-10976 Form 8-K, filed February 4, 2005
Dear Mr. Jones:
We have reviewed the above referenced filing and have the following comments.
After PricewaterhouseCoopers LLP ("PWC") has completed their review of the Form 10-Q for the quarter ending December 31, 2004 and their engagement with the Company is finalized an amendment to this 8-K should be filed. The disclosures required by Item 304(a)(1)(iv) & (v) should be provided to cover the periods up to and including the date the association with PWC is finalized.
A letter from the former accountants stating their agreement/disagreement with the revised disclosures should be included in the amendment as Exhibit 16. The amendment should be filed in response to these comments within 5 business days of the date PWC`s association with the Company is finalized.
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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<FILENAME>filename1.txt
<TEXT>
February 7, 2005
Mail Stop 3-6
Richard L. Jones; CFO
Microwave Filter Company, Inc.
6743 Kinne Street
East Syracuse, NY 13057
Re: Microwave Filter Company, Inc.
File No. 0-10976
Form 8-K, filed February 4, 2005
Dear Mr. Jones:
We have reviewed the above referenced filing and have the
following
comments.
After PricewaterhouseCoopers LLP ("PWC") has completed their
review
of the Form 10-Q for the quarter ending December 31, 2004 and
their
engagement with the Company is finalized an amendment to this 8-K
should be filed. The disclosures required by Item 304(a)(1)(iv) &
(v) should be provided to cover the periods up to and including
the
date the association with PWC is finalized.
A letter from the former accountants stating their
agreement/disagreement with the revised disclosures should be
included in the amendment as Exhibit 16. The amendment should be
filed in response to these comments within 5 business days of the
date PWC`s association with the Company is finalized.
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
??
??
</TEXT>
</DOCUMENT>