SEC Comment Letter for SHARPER IMAGE CORP (CIK 0000811696) — Apr 26, 2005
SHARPER IMAGE CORP (CIK 0000811696)
Date: April 26, 2005 · CIK: 0000811696 · Accession: 0000000000-05-020223
AI Filing Summary & Sentiment
Letter
Mail Stop 3-8 By Facsimile and U.S. Mail Mr. Jeffrey E. Nachbor Chief Financial Officer Sharper Image Corporation 650 Davis Street San Francisco, California 94111
RE: Sharper Image Corporation Item 4.02 Form 8-K filed April 11, 2005 File No. 0-15827
Dear Mr. Nachbor:
We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comment.
1. Please tell us your basis in GAAP for recording the cumulative effect of the error as an adjustment to the equity for fiscal 2002 versus recording the cumulative effect in the statement of income for that period. Please note, if the cumulative effect is material to operations, or to the trend of the reported results of operations, then the individual income statements of the earlier years should be retroactively adjusted. Please refer to SAB Topic 5:F.
You should file your response to this comment on or before April 21, 2005.
If you have any questions regarding this comment, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781.
Sincerely,
Anthony Watson
Staff Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> April 14, 2005 Mail Stop 3-8 By Facsimile and U.S. Mail Mr. Jeffrey E. Nachbor Chief Financial Officer Sharper Image Corporation 650 Davis Street San Francisco, California 94111 RE: Sharper Image Corporation Item 4.02 Form 8-K filed April 11, 2005 File No. 0-15827 Dear Mr. Nachbor: We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comment. 1. Please tell us your basis in GAAP for recording the cumulative effect of the error as an adjustment to the equity for fiscal 2002 versus recording the cumulative effect in the statement of income for that period. Please note, if the cumulative effect is material to operations, or to the trend of the reported results of operations, then the individual income statements of the earlier years should be retroactively adjusted. Please refer to SAB Topic 5:F. You should file your response to this comment on or before April 21, 2005. If you have any questions regarding this comment, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781. Sincerely, Anthony Watson Staff Accountant ?? ?? ?? ?? </TEXT> </DOCUMENT>