SEC Company Response from SHARPER IMAGE CORP (CIK 0000811696) — Nov 24, 2004
SHARPER IMAGE CORP (CIK 0000811696)
Date: Nov. 24, 2004 · CIK: 0000811696 · Accession: 0001193125-04-203144
AI Filing Summary & Sentiment
Referenced dates: November 16, 2004
Letter
VIA EDGAR SUBMISSION Securities and Exchange Commission Division of Corporate Finance Re: The Sharper Image 401(k) Savings Plan Resignation of independent auditors File No: 0-15827
Dear Mr. Burnett:
This letter responds to comments of the Staff of the Securities and Exchange Commission (the “Commission”) contained in the letter from the Staff dated November 16, 2004 regarding the resignation of Comyns, Smith, McCleary & Deaver LLP as the auditor for The Sharper Image 401(k) Savings Plan (the “Plan”).
1. The Sharper Image 401(k) Savings Plan is required to file a Form 8-K as a result of the auditor’s resignation. Our records do not indicate that an 8-K has been filed. Since the Form 8-K was due within four days of the resignation, it should be filed immediately.
A Form 8-K has been filed stating that there has been a change in the Plan’s independent auditor.
2. Item 304 of Regulation S-K describes the disclosure requirements for Item 4 Form 8-K. A copy of the filing should be furnished to them as soon as possible, but no later than the date you file the Form 8-K with the Commission. The accountants confirming letter should be filed with an amended Form 8-K on Exhibit 16 within two business days of receipt but no later than ten business days after filing the Form 8-K.
The plan provided a copy of the filing to Comyns, Smith, McCleary & Deaver LLP and requested that it provide a letter addressed to the Commission as to whether or not it agrees with the statements in this Item 4.01. A copy of the letter furnished by Comyns, Smith, McCleary & Deaver LLP in response to that request is filed as Exhibit 16.1 to this Form 8-K filed on November 24, 2004.
3. In connection with responding to the Commission’s comments, the Plan acknowledges the following:
• The Plan 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 Plan 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.
Regards,
/s/ Jeffrey P. Forgan
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CORRESP 1 dcorresp.htm SEC CORRESPONDENCE SEC Correspondence VIA EDGAR SUBMISSION November 24, 2004 Mr. Robert Burnett Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Re: The Sharper Image 401(k) Savings Plan Resignation of independent auditors File No: 0-15827 Dear Mr. Burnett: This letter responds to comments of the Staff of the Securities and Exchange Commission (the “Commission”) contained in the letter from the Staff dated November 16, 2004 regarding the resignation of Comyns, Smith, McCleary & Deaver LLP as the auditor for The Sharper Image 401(k) Savings Plan (the “Plan”). 1. The Sharper Image 401(k) Savings Plan is required to file a Form 8-K as a result of the auditor’s resignation. Our records do not indicate that an 8-K has been filed. Since the Form 8-K was due within four days of the resignation, it should be filed immediately. A Form 8-K has been filed stating that there has been a change in the Plan’s independent auditor. 2. Item 304 of Regulation S-K describes the disclosure requirements for Item 4 Form 8-K. A copy of the filing should be furnished to them as soon as possible, but no later than the date you file the Form 8-K with the Commission. The accountants confirming letter should be filed with an amended Form 8-K on Exhibit 16 within two business days of receipt but no later than ten business days after filing the Form 8-K. The plan provided a copy of the filing to Comyns, Smith, McCleary & Deaver LLP and requested that it provide a letter addressed to the Commission as to whether or not it agrees with the statements in this Item 4.01. A copy of the letter furnished by Comyns, Smith, McCleary & Deaver LLP in response to that request is filed as Exhibit 16.1 to this Form 8-K filed on November 24, 2004. 3. In connection with responding to the Commission’s comments, the Plan acknowledges the following: • The Plan 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 Plan 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. Regards, /s/ Jeffrey P. Forgan Jeffrey P. Forgan Plan Administrator