SEC Comment Letter for Mitesco, Inc. (MITI) (CIK 0000802257) (MITI) — Apr 26, 2012
Mitesco, Inc. (MITI) (CIK 0000802257)
Date: April 26, 2012 · CIK: 0000802257 · Accession: 0000000000-12-021571
AI Filing Summary & Sentiment
Reasoning
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE April 26, 2012 Via E-mail Terry B. Anderton Chief Executive Officer and Chief Financial Officer Trunity Holdings, Inc. 15 Green Street Newburyport, Massachusetts 01950 Re: Trunity Holdings, Inc. Amendment No. 1 to Current Report on Form 8-K Filed March 13, 2012 File No. 0-53601
Dear Mr. Anderton: We issued comments to you on the above captioned filing on March 21, 2012. As of the date of this letter, these comments remain outst anding and unresolved. We expect you to contact us by May 9, 2012 to provide a substantive respon se to these comments or to advise us why you are unable to respond and when you will be able to do so. If you do not respond to the outstanding co mments or contact us by May 9, 2012, we will, consistent with our oblig ations under the federal securities laws, decide on how we will seek to resolve material outstanding comments a nd complete our review of your filings and your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff’s decision to releas e publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff’s decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm and http://www.sec.gov/news/press/2005-72.htm .
You may contact Michael Hende rson, Staff Accountant, at (202) 551-3364 if you have questions regarding comments on th e financial statements and rela ted matters. Please contact Gregory Dundas, Attorney-Advisor, at (202) 551-3436, Paul Fischer, Attorney-Advisor, at (202) 551-3415, or me at (202) 551-3810 with any other questions.
Sincerely, /s/ Carlos Pacho for
Larry Spirgel Assistant Director
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
April 26, 2012
Via E-mail
Terry B. Anderton Chief Executive Officer and Chief Financial Officer Trunity Holdings, Inc. 15 Green Street Newburyport, Massachusetts 01950
Re: Trunity Holdings, Inc.
Amendment No. 1 to Current Report on Form 8-K Filed March 13, 2012 File No. 0-53601
Dear Mr. Anderton:
We issued comments to you on the above captioned filing on March 21, 2012. As of the
date of this letter, these comments remain outst anding and unresolved. We expect you to contact
us by May 9, 2012 to provide a substantive respon se to these comments or to advise us why you
are unable to respond and when you will be able to do so. If you do not respond to the outstanding co mments or contact us by May 9, 2012, we
will, consistent with our oblig ations under the federal securities laws, decide on how we will
seek to resolve material outstanding comments a nd complete our review of your filings and your
disclosure. Among other things, we may decide to release publicly, through the agency’s
EDGAR system, all correspondence, including this letter, relating to the review of your filings,
consistent with the staff’s decision to releas e publicly comment letters and response letters
relating to disclosure filings it has reviewed. You can find more information about the staff’s
decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm
and
http://www.sec.gov/news/press/2005-72.htm .
You may contact Michael Hende rson, Staff Accountant, at (202) 551-3364 if you have
questions regarding comments on th e financial statements and rela ted matters. Please contact
Gregory Dundas, Attorney-Advisor, at (202) 551-3436, Paul Fischer, Attorney-Advisor, at (202)
551-3415, or me at (202) 551-3810 with any other questions.
Sincerely, /s/ Carlos Pacho for
Larry Spirgel Assistant Director