SEC Comment Letter for GARB OIL & POWER CORP (CIK 0000798371) — May 12, 2005
GARB OIL & POWER CORP (CIK 0000798371)
Date: May 12, 2005 · CIK: 0000798371 · Accession: 0000000000-05-023441
AI Filing Summary & Sentiment
Letter
Mail Stop 0306 John C. Brewer, President and Chief Executive Officer Garb Oil and Power Corporation 1588 South Main Street, Suite 200 Salt Lake City, Utah 84115 Via U S Mail and FAX [(801)832-9867]
Re: Garb Oil and Power Corporation Form 10-KSB for the fiscal year ended June 30, 2004 Forms 10-QSB for the fiscal quarters ended September 30 and December 31, 2004 File No. 0-14859
Dear Mr. Brewer:
We have reviewed the supplemental information and proposed disclosures filed on March 30, 2005, and have the following additional comment. We have limited our review to only your financial statements and related disclosures and will make no further review of your documents. Where indicated, we think you should file an amendment to your document in response to this comment. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. After reviewing this information, we may or may not 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 filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Mr. John C. Brewer Garb Oil and Power Corporation May 12, 2004 Page 2
Form 10-KSB for the fiscal year ended June 30, 2004
Report of Independent Registered Public Accounting Firm
1. We reference our prior comment number 7. As previously requested, please file an amendment with the revised audit report that refers to the Public Company Accounting Oversight Board (United States). This should be corrected in an amendment rather than future filings.
* * * * * * *
As appropriate, please amend your filing and respond to this comment within 10 business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comment and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comment.
You may contact Jeanne Bennett at (202) 942-1915 or me at (202) 942-1791, if you have questions regarding our comments.
Sincerely,
Brian R. Cascio
Accounting Branch Chief
Show Raw Text
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<TEXT>
May 12, 2005
Mail Stop 0306
John C. Brewer, President and Chief Executive Officer
Garb Oil and Power Corporation
1588 South Main Street, Suite 200
Salt Lake City, Utah 84115
Via U S Mail and FAX [(801)832-9867]
Re: Garb Oil and Power Corporation
Form 10-KSB for the fiscal year ended June 30, 2004
Forms 10-QSB for the fiscal quarters ended September 30 and
December 31, 2004
File No. 0-14859
Dear Mr. Brewer:
We have reviewed the supplemental information and proposed
disclosures filed on March 30, 2005, and have the following
additional comment. We have limited our review to only your
financial statements and related disclosures and will make no
further
review of your documents. Where indicated, we think you should
file
an amendment to your document in response to this comment. If you
disagree, we will consider your explanation as to why our comment
is
inapplicable or a revision is unnecessary. After reviewing this
information, we may or may not 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 filing.
We look forward to working with you in these respects. We welcome
any questions you may have about our comments or on any other
aspect
of our review. Feel free to call us at the telephone numbers
listed
at the end of this letter.
Mr. John C. Brewer
Garb Oil and Power Corporation
May 12, 2004
Page 2
Form 10-KSB for the fiscal year ended June 30, 2004
Report of Independent Registered Public Accounting Firm
1. We reference our prior comment number 7. As previously
requested,
please file an amendment with the revised audit report that refers
to
the Public Company Accounting Oversight Board (United States).
This
should be corrected in an amendment rather than future filings.
* * * * * * *
As appropriate, please amend your filing and respond to this
comment within 10 business days or tell us when you will provide
us
with a response. You may wish to provide us with marked copies of
the amendment to expedite our review. Please furnish a cover
letter
with your amendment that keys your responses to our comment and
provides any requested supplemental information. Detailed cover
letters greatly facilitate our review. Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comment.
You may contact Jeanne Bennett at (202) 942-1915 or me at
(202)
942-1791, if you have questions regarding our comments.
Sincerely,
Brian R. Cascio
Accounting Branch Chief
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