SEC Comment Letter for Red Cat Holdings, Inc. (RCAT) (CIK 0000748268) (RCAT) — Jan 9, 2013
Red Cat Holdings, Inc. (RCAT) (CIK 0000748268)
Date: Jan. 9, 2013 · CIK: 0000748268 · Accession: 0000000000-13-001436
AI Filing Summary & Sentiment
Letter
January 9, 2013 Via E -mail J. Michael King Broadleaf Capital Partners, Inc. 3887 Pacific Street Las Vegas, NV 89121
Re: Broadleaf Capital Partners, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Form 10 -Q for Fiscal Quarter Ended September 30, 2012 File No. 814 -00175
Dear Mr. King:
We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Tom Kluck
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January 9, 2013 Via E -mail J. Michael King Broadleaf Capital Partners, Inc. 3887 Pacific Street Las Vegas, NV 89121 Re: Broadleaf Capital Partners, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Form 10 -Q for Fiscal Quarter Ended September 30, 2012 File No. 814 -00175 Dear Mr. King: We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Tom Kluck Tom Kluck Branch Chief