SEC Company Response from UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642) (UMH) — May 23, 2005
UMH PROPERTIES, INC. (UMH, UMH-PD) (CIK 0000752642)
Date: May 23, 2005 · CIK: 0000752642 · Accession: 0000752642-05-000023
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12690
Referenced dates: May 17, 2005
Letter
Re: United Mobile Homes, Inc. File No. 001-12690 Comment Letter dated May 17, 2005
Dear Ms. Beshears:
We are writing in response to your letter dated May 17, 2005 with respect to Item 4.02 of the Company’s Form 8-K filed on March 16, 2005.
We have amended Form 8-K, including the disclosure of the date of the conclusion regarding the non-reliance on our financial statements for periods ending on or prior to September 30, 2004.
We acknowledge that:
·
the Company is responsible for the adequacy and accuracy of the disclosures in the filings;
·
SEC staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; 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.
If you have any questions or need additional information, please contact me at (732) 577-9997.
Very truly yours,
/s/ Anna T. Chew
Show Raw Text
CORRESP 1 filename1.htm April 7, 1997 UNITED MOBILE HOMES, INC. Juniper Business Plaza 3499 Route 9 North, Suite 3-C Freehold, NJ 07728 (732) 577-9997 Fax: (732) 577-9980 May 23, 2005 Ms. Kristina Beshears Staff Accountant U.S. Securities and Exchange Commission Mail Stop 4561 Washington, D.C. 20549 Re: United Mobile Homes, Inc. File No. 001-12690 Comment Letter dated May 17, 2005 Dear Ms. Beshears: We are writing in response to your letter dated May 17, 2005 with respect to Item 4.02 of the Company’s Form 8-K filed on March 16, 2005. We have amended Form 8-K, including the disclosure of the date of the conclusion regarding the non-reliance on our financial statements for periods ending on or prior to September 30, 2004. We acknowledge that: · the Company is responsible for the adequacy and accuracy of the disclosures in the filings; · SEC staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; 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. If you have any questions or need additional information, please contact me at (732) 577-9997. Very truly yours, /s/ Anna T. Chew ANNA T. CHEW Vice President and Chief Financial Officer