SEC Comment Letter for CHELL GROUP CORP (CIK 0000797313) — Mar 14, 2005
CHELL GROUP CORP (CIK 0000797313)
Date: March 14, 2005 · CIK: 0000797313 · Accession: 0000000000-05-011781
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 04-07
March 14, 2005
Mr. Dave L. Bolink, Chief Executive Officer
Chell Group Corporation
150, 630- 8th Avenue SW
Calgary AB Canada T2P IG6
RE: Chell Group Corporation
Form 8-K filed on November 10, 2004
File No. 0-18066
Dear Mr. Bolink:
The staff has reviewed the above-referenced filing for
compliance with the requirements of Form 8-K and has the following
comment in that regard.
Since the letter from the former accountant - Stonefield
Josephson, Inc. was due on or about November 20, 2004, please
amend
the report, under cover of Form 8-K/A to include the required
letter
from the former accountant. See Item 4 of Form 8-K and Item 304 of
Regulation S-K.
Please file an amendment via EDGAR in response to this
comment
immediately or within 5 business days of the date of this letter.
Please note that if you require longer than 5 business days to
respond, you should contact the staff immediately to request
additional time. Any questions regarding the above should be
directed
to Gopal R. Dharia at (202) 942-1973.
Sincerely,
Gopal Dharia
Senior Staff
Accountant
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</TEXT>
</DOCUMENT>