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SEC Comment Letter for FASHION HOUSE HOLDINGS INC (CIK 0000797329) — Sep 16, 2005

FASHION HOUSE HOLDINGS INC (CIK 0000797329)
Date: Sept. 16, 2005 · CIK: 0000797329 · Accession: 0000000000-05-048023

AI Filing Summary & Sentiment

Date
September 16, 2005
Author
Michael Moran
Form
UPLOAD
Company
FASHION HOUSE HOLDINGS INC (CIK 0000797329)

Letter

Mail Stop 3561 September 16, 2005 Ronald Whittman Chief Financial Officer The Fashion House Holdings, Inc. 6310 San Vicente Boulevard, Suite 330 Los Angeles, CA 90048-5499

RE: The Fashion House Holdings, Inc. (formerly TDI Holding Corporation) Change in Independent Public Accountants File No. 33-07075-LA

Dear Mr. Whittman:

We have the following comments with respect to your change in independent accountants. If you disagree with our comments we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. After reviewing this information, we may raise additional comments.

Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filings. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to contact us at the telephone numbers listed at the end of this letter. 1. We have received a letter from Hein & Associates LLP dated September 1, 2005 confirming that the client-auditor relationship with you has ceased. This event requires you to file an Item 4.01 Form 8-K. Our records do not indicate that you have done this. Please do so. 2. The Form 8-K should include all of the information required by Item 304 of Regulation S-B. Since the Form 8-K was due within four business days from the date of the event it should be filed immediately.

Ronald Whittman The Fashion House Holdings, Inc. September 16, 2005 Page 2

We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing reviewed by the staff to be certain that they have provided all information investors require for an informed decision. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.

In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the disclosures in the filing;

* staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

? the company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in connection with our review of your filing or in response to our comments on your filing.

Your filing should include a cover letter providing the information and representations requested above. Please file the cover letter as correspondence on our EDGAR system. Any questions regarding the above should be directed to Robert Burnett, Staff Accountant, at (202) 551-3330, or in his absence, to me at (202) 551- 3841.

Sincerely,
Michael Moran
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
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<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

							September 16, 2005

Ronald Whittman
Chief Financial Officer
The Fashion House Holdings, Inc.
6310 San Vicente Boulevard, Suite 330
Los Angeles, CA  90048-5499

RE:	The Fashion House Holdings, Inc. (formerly TDI Holding
Corporation)
	Change in Independent Public Accountants
            File No. 33-07075-LA

Dear Mr. Whittman:

          We have the following comments with respect to your
change
in independent accountants.
If you disagree with our comments we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation.  In some
of
our comments, we may ask you to provide us with information so we
may
better understand your disclosure.  After reviewing this
information,
we may raise additional comments.

          Please understand that the purpose of our review process
is
to assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to contact us at the telephone numbers
listed
at the end of this letter.
1. We have received a letter from Hein & Associates LLP dated
September 1, 2005 confirming that the client-auditor relationship
with you has ceased.  This event requires you to file an Item 4.01
Form 8-K.  Our records do not indicate that you have done this.
Please do so.
2. The Form 8-K should include all of the information required by
Item 304 of Regulation S-B.  Since the Form 8-K was due within
four
business days from the date of the event it should be filed
immediately.

Ronald Whittman
The Fashion House Holdings, Inc.
September 16, 2005
Page 2

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosures in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

?	the company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

	Your filing should include a cover letter providing the
information and representations requested above. Please file the
cover letter as correspondence on our EDGAR system.   Any
questions
regarding the above should be directed to Robert Burnett, Staff
Accountant, at (202) 551-3330, or in his absence, to me at (202)
551-
3841.

							Sincerely,

							Michael Moran
						            Branch Chief

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</TEXT>
</DOCUMENT>