SEC Comment Letter for Migami, Inc. (CIK 0000789885) — Dec 13, 2005
Migami, Inc. (CIK 0000789885)
Date: Dec. 13, 2005 · CIK: 0000789885 · Accession: 0000000000-05-061914
AI Filing Summary & Sentiment
Referenced dates: November 15, 2005
Letter
December 6, 2005 Lawrence I. Washor, Esq. Wahor & Associates 11150 W. Olympic Boulevard Suite 980 Los Angeles, CA 90064 Lionel Simons, President and Principal Financial Officer Kleenair Systems, Inc. 27121 Aliso Creek Road Aliso Viejo, CA 92656
Re: Kleenair Systems, Inc. Item 4.01 Form 8-K
Dear Mr. Washor and Mr. Simons:
This letter is to confirm my telephone conversation of today with Mr. Washor. We have received a letter dated November 15, from Kabani & Company, Inc. ("Kabani"), regarding their resignation, effective November 14, 2005, as Kleenair Systems, Inc.`s ("Kleenair") independent accountants. Kleenair is required to file an Item 4 Form 8-K within 4 business days of the termination of their relationship with its public accounting firm. Kleenair`s Item 4 Form 8-K was due November 18, 2005. Also, it appears that an Item 4 Form 8-K was not filed for the termination of Robert Early & Company; albeit they were subsequently re-instated. Please make appropriate filings. A letter from the predecessor accountant indicating whether they agree or disagree with the Item 4 disclosures should be filed with the Item Form 8-K as exhibit 16.
Please file the Form 8-K no later than Friday, December 9, 2005. Otherwise, the staff will consider what other action is necessary under the circumstances.
If you have any questions, please call me at 202 551-3618 or Angela J. Crane, Accounting Branch Chief at 202 551-3554. You may also speak with Martin James, Senior Assistant Chief Accountant at 202 551-3671.
Sincerely,
Dennis C. Hult
Staff Accountant
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 6010
December 6, 2005
Lawrence I. Washor, Esq.
Wahor & Associates
11150 W. Olympic Boulevard
Suite 980
Los Angeles, CA 90064
Lionel Simons, President and Principal Financial Officer
Kleenair Systems, Inc.
27121 Aliso Creek Road
Aliso Viejo, CA 92656
Re: Kleenair Systems, Inc.
Item 4.01 Form 8-K
Dear Mr. Washor and Mr. Simons:
This letter is to confirm my telephone conversation of today
with Mr. Washor. We have received a letter dated November 15,
2005
from Kabani & Company, Inc. ("Kabani"), regarding their
resignation,
effective November 14, 2005, as Kleenair Systems, Inc.`s
("Kleenair")
independent accountants. Kleenair is required to file an Item 4
Form
8-K within 4 business days of the termination of their
relationship
with its public accounting firm. Kleenair`s Item 4 Form 8-K was
due
November 18, 2005. Also, it appears that an Item 4 Form 8-K was
not
filed for the termination of Robert Early & Company; albeit they
were
subsequently re-instated. Please make appropriate filings. A
letter
from the predecessor accountant indicating whether they agree or
disagree with the Item 4 disclosures should be filed with the Item
4
Form 8-K as exhibit 16.
Please file the Form 8-K no later than Friday, December 9,
2005. Otherwise, the staff will consider what other action is
necessary under the circumstances.
If you have any questions, please call me at 202 551-3618 or
Angela J. Crane, Accounting Branch Chief at 202 551-3554. You may
also speak with Martin James, Senior Assistant Chief Accountant at
202 551-3671.
Sincerely,
Dennis C. Hult
Staff Accountant
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Lawrence I. Washor
Lionel Simons
December 6, 2005
Page 2
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