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SEC Comment Letter for CLEARLY CANADIAN BEVERAGE CORP (CIK 0000808464) — Sep 9, 2005

CLEARLY CANADIAN BEVERAGE CORP (CIK 0000808464)
Date: Sept. 9, 2005 · CIK: 0000808464 · Accession: 0000000000-05-046626

AI Filing Summary & Sentiment

File numbers found in text: 000-15276

Date
September 9, 2005
Author
Branch Chief
Form
UPLOAD
Company
CLEARLY CANADIAN BEVERAGE CORP (CIK 0000808464)

Letter

Mail Stop 3561 September 9, 2005 Matthew J. Hoogendoorn Chief Financial Officer Clearly Canadian Beverage Corporation 2489 Bellevue Avenue West Vancouver, British Columbia, Cananda V7V 1E1

RE: Clearly Canadian Beverage Corporation Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 30, 2005 File No. 000-15276

Dear Mr. Hoogendoorn:

It appears your Form 20-F excludes Item 18 financial statements. Please amend your filing immediately to include all disclosures required by Form 20-F. We may have further comments after reviewing your amended filing.

If you have any questions please direct them to Adam Phippen, Staff Accountant, at (202) 551-3336. In his absence, your questions may be directed to me at (202) 551-3843.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561
								September 9, 2005

Matthew J. Hoogendoorn
Chief Financial Officer
Clearly Canadian Beverage Corporation
2489 Bellevue Avenue
West Vancouver, British Columbia, Cananda V7V 1E1

		RE:	Clearly Canadian Beverage Corporation
			Form 20-F for Fiscal Year Ended December 31, 2004
			Filed June 30, 2005
			File No. 000-15276

Dear Mr. Hoogendoorn:

	It appears your Form 20-F excludes Item 18 financial
statements.
Please amend your filing immediately to include all disclosures
required by Form 20-F.  We may have further comments after
reviewing
your amended filing.

	If you have any questions please direct them to Adam Phippen,
Staff Accountant, at (202) 551-3336.  In his absence, your
questions
may be directed to me at (202) 551-3843.

								Sincerely,

								George F. Ohsiek, Jr.
								Branch Chief

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</TEXT>
</DOCUMENT>