SEC Comment Letter for CUISINE SOLUTIONS INC (CIK 0000737602) — Jul 5, 2005
CUISINE SOLUTIONS INC (CIK 0000737602)
Date: July 5, 2005 · CIK: 0000737602 · Accession: 0000000000-05-034052
AI Filing Summary & Sentiment
Referenced dates: April 28, 2005
Letter
July 5, 2005 Mr. Stanislas Vilgrain Chief Executive Officer Cuisine Solutions, Inc. 85 South Bragg Street, Suite 600 Alexandria, VA 22312
Re: Cuisine Solutions, Inc. Form 10-K for Fiscal Year Ended June 26, 2004 Filed September 24, 2004 Forms 10-Q for Fiscal Quarters Ended September 18, 2004, December 11, 2004 and April 2, 2005 Filed October 28, 2004, January 25, 2005 and May 17, 2005 Response Letters Dated April 28, 2005 and May 23, 2005 File No. 0-12800
Dear Mr. Vilgrain:
We have reviewed your response letter and have the following accounting comment. Please provide a written response to our comment. Please be as detailed as necessary in your explanation. In our comment, we may ask you to provide us with information so we may better understand your disclosure. After reviewing this information, we may raise additional comments.
Form 10-Q for the Fiscal Quarter Ended April 2, 2005
Controls and Procedures, page 25
1. In light of the fact that a weakness existed with respect to the lack of appropriate resources dedicated to external financial reporting, disclose in reasonable detail the basis for the conclusions by your principal executive officer and principal financial officer that the company`s disclosure controls and procedures were nonetheless effective as of the end of the period covered by the quarterly report.
Closing Comments
Please respond to this comment within 10 business days or tell us when you will provide us with a response. Please furnish a letter that keys your response to our comment and provide any requested information. Detailed letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your response to our comment.
You may contact Regina Balderas, Staff Accountant, at (202) 551- 3722 if you have questions regarding the comment on the financial statements and related matters. Please contact me at (202) 551- with any other questions.
Sincerely,
Jill S. Davis
Branch Chief
Show Raw Text
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<TYPE>LETTER
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<TEXT>
July 5, 2005
Mr. Stanislas Vilgrain
Chief Executive Officer
Cuisine Solutions, Inc.
85 South Bragg Street, Suite 600
Alexandria, VA 22312
Re: Cuisine Solutions, Inc.
Form 10-K for Fiscal Year Ended June 26, 2004
Filed September 24, 2004
Forms 10-Q for Fiscal Quarters Ended September 18, 2004,
December 11, 2004 and April 2, 2005
Filed October 28, 2004, January 25, 2005 and May 17, 2005
Response Letters Dated April 28, 2005 and May 23, 2005
File No. 0-12800
Dear Mr. Vilgrain:
We have reviewed your response letter and have the following
accounting comment. Please provide a written response to our
comment. Please be as detailed as necessary in your explanation.
In
our comment, we may ask you to provide us with information so we
may
better understand your disclosure. After reviewing this
information,
we may raise additional comments.
Form 10-Q for the Fiscal Quarter Ended April 2, 2005
Controls and Procedures, page 25
1. In light of the fact that a weakness existed with respect to
the
lack of appropriate resources dedicated to external financial
reporting, disclose in reasonable detail the basis for the
conclusions by your principal executive officer and principal
financial officer that the company`s disclosure controls and
procedures were nonetheless effective as of the end of the period
covered by the quarterly report.
Closing Comments
Please respond to this comment within 10 business days or
tell
us when you will provide us with a response. Please furnish a
letter
that keys your response to our comment and provide any requested
information. Detailed letters greatly facilitate our review.
Please
understand that we may have additional comments after reviewing
your
response to our comment.
You may contact Regina Balderas, Staff Accountant, at (202)
551-
3722 if you have questions regarding the comment on the financial
statements and related matters. Please contact me at (202) 551-
3683
with any other questions.
Sincerely,
Jill S. Davis
Branch Chief
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Mr. Stanislas Vilgrain
Cuisine Solutions, Inc.
July 5, 2005
page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010
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