SEC Comment Letter for Birchtech Corp. (BCHT) (CIK 0000728385) (BCHT) — Feb 13, 2007
Birchtech Corp. (BCHT) (CIK 0000728385)
Date: Feb. 13, 2007 · CIK: 0000728385 · Accession: 0000000000-07-007730
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-33067
Letter
MAIL STOP 3561 February 13, 2007 Mr. Jay Rifkin, CEO Digicorp 4143 Glencoe Avenue Marina Del Rey, CA 90292
Re: Digicorp Form 10-KSB for Fiscal Year Ended December 31, 2005 Filed April 6, 2006 File No. 000-33067
Dear Mr. Rifkin:
We issued comments to you on the above captioned filing(s) on August 8, 2006. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to contact us by February 27, 2007 to provide a substantive response to these comments or to advise us why you are unable to respond and when you will be able to do so.
If you do not respond to the outstanding comments or contact us by February 28, 2007, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing(s), consistent with the staff’s decision to release publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff’s decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm and http://www.sec.gov/news/press/2005- 72.htm
Jay Rifkin Digicorp February 13, 2007 Page 2 Please contact Blaise Rhodes at (202) 551-3774 or me at (202) 551-3871 if you have questions.
S i n c e r e l y ,
T i a J e n k i n s Senior Assistant Chief Accountant Office of Emerging Growth Companies
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MAIL STOP 3561
February 13, 2007
Mr. Jay Rifkin, CEO
Digicorp
4143 Glencoe Avenue
Marina Del Rey, CA 90292
Re: Digicorp
Form 10-KSB for Fiscal Year Ended December 31, 2005
Filed April 6, 2006
File No. 000-33067
Dear Mr. Rifkin:
We issued comments to you on the above captioned filing(s) on August 8, 2006.
As of the date of this letter, these comments remain outstanding and unresolved. We expect you to contact us by February 27, 2007 to provide a substantive response to these comments or to advise us why you are unable to respond and when you will be able to do so.
If you do not respond to the outstanding comments or contact us by February 28,
2007, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing(s), consistent with the staff’s decision to release publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff’s decision to release filing correspondence at
http://www.sec.gov/news/press/2004-89.htm and http://www.sec.gov/news/press/2005-
72.htm
Jay Rifkin
Digicorp
February 13, 2007 Page 2
Please contact Blaise Rhodes at (202) 551-3774 or me at (202) 551-3871 if you
have questions.
S i n c e r e l y ,
T i a J e n k i n s
Senior Assistant Chief Accountant
Office of Emerging Growth Companies