SEC Comment Letter for Red Cat Holdings, Inc. (RCAT) (CIK 0000748268) (RCAT) — Sep 24, 2013
Red Cat Holdings, Inc. (RCAT) (CIK 0000748268)
Date: Sept. 24, 2013 · CIK: 0000748268 · Accession: 0000000000-13-052614
AI Filing Summary & Sentiment
Letter
September 24, 2013 Via E -mail Ms. Donna Steward Chief Financial Officer Broadleaf Capital Partners, Inc. 3887 Pacific Street Las Vegas, NV 89121
Re: Broadleaf Capital Partners, Inc. Form 10-K for the year ended December 31, 2012 Filed March 28, 2013 File No. 814 -00175
Dear Ms. Steward :
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 United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
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September 24, 2013 Via E -mail Ms. Donna Steward Chief Financial Officer Broadleaf Capital Partners, Inc. 3887 Pacific Street Las Vegas, NV 89121 Re: Broadleaf Capital Partners, Inc. Form 10-K for the year ended December 31, 2012 Filed March 28, 2013 File No. 814 -00175 Dear Ms. Steward : 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 United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordon Branch Chief cc: J. Michael King, President