SEC Comment Letter for OneTravel Holdings, Inc. (CIK 0000722839) — May 26, 2005
OneTravel Holdings, Inc. (CIK 0000722839)
Date: May 26, 2005 · CIK: 0000722839 · Accession: 0000000000-05-026044
AI Filing Summary & Sentiment
File numbers found in text: 001-8662
Referenced dates: March 10, 2005, March 18, 2005
Letter
Mail Stop 4561 VIA U.S. MAIL AND FAX (704) 366-5056 Marc E. Bercoon Chief Financial Officer RCG Companies Incorported 6836 Morrison Blvd., Suite 200 Charlotte, NC 28211-2668
Re: RCG Companies Incorporated Form 10-K for the year ended June 30, 2004 Form 10-K/A for the year ended June 30, 2004 Form 10-Q for the quarter ended September 30, 2004 Form 10-Q for the quarter ended December 31, 2004 Form 10-Q for the quarter ended March 30, 2004 File No. 001-8662
Dear Mr. Bercoon:
We have reviewed your response letter dated March 18, 2005 and have the following additional comment. As previously stated, we think you should revise your documents in response to this comment in future filings where indicated. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. After reviewing this information, we may or may not raise additional comments.
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Form 10-K for the year ended June 30, 2004 Form 10-K/A for the year ended June 30, 2004
Financial Statements
Auditors Report, page 22
1. According to your response to our comment letter dated March 10, 2005, you intended to amend your Form 10-K filing for the year ended June 30, 2004 to include the report of the accountants that the principal accountants were relying upon. Please file the amendment.
* * * *
As appropriate, please respond to these comments within 10 business days or tell us when you will provide us with a response. Please furnish a cover letter with your proposed revisions for future filings that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please file your cover letter on EDGAR. Please understand that we may have additional comments after reviewing your responses to our comments.
You may contact James Webster, Staff Accountant, at (202) 551- 3446 or myself at (202) 551-3498 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Linda VanDoorn
Senior Assistant Chief Accountant
Show Raw Text
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<TEXT>
May 26, 2005
Mail Stop 4561
VIA U.S. MAIL AND FAX (704) 366-5056
Marc E. Bercoon
Chief Financial Officer
RCG Companies Incorported
6836 Morrison Blvd., Suite 200
Charlotte, NC 28211-2668
Re: RCG Companies Incorporated
Form 10-K for the year ended June 30, 2004
Form 10-K/A for the year ended June 30, 2004
Form 10-Q for the quarter ended September 30, 2004
Form 10-Q for the quarter ended December 31, 2004
Form 10-Q for the quarter ended March 30, 2004
File No. 001-8662
Dear Mr. Bercoon:
We have reviewed your response letter dated March 18, 2005
and
have the following additional comment. As previously stated, we
think you should revise your documents in response to this comment
in
future filings where indicated. If you disagree, we will consider
your explanation as to why our comment is inapplicable or a
revision
is unnecessary. Please be as detailed as necessary in your
explanation. After reviewing this information, we may or may not
raise additional comments.
Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects. We welcome
any questions you may have about our comment or on any other
aspect
of our review. Feel free to call us at the telephone numbers
listed
at the end of this letter.
Form 10-K for the year ended June 30, 2004
Form 10-K/A for the year ended June 30, 2004
Financial Statements
Auditors Report, page 22
1. According to your response to our comment letter dated March
10,
2005, you intended to amend your Form 10-K filing for the year
ended
June 30, 2004 to include the report of the accountants that the
principal accountants were relying upon. Please file the
amendment.
* * * *
As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please furnish a cover letter with your proposed revisions for
future
filings that keys your responses to our comments and provides any
requested supplemental information. Detailed cover letters
greatly
facilitate our review. Please file your cover letter on EDGAR.
Please understand that we may have additional comments after
reviewing your responses to our comments.
You may contact James Webster, Staff Accountant, at (202)
551-
3446 or myself at (202) 551-3498 if you have questions regarding
comments on the financial statements and related matters.
Sincerely,
Linda VanDoorn
Senior Assistant Chief Accountant
RCG Companies Incorporated
May 26, 2005
2
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