SEC Company Response from EARTHWORKS ENTERTAINMENT INC (CIK 0000820789) — Oct 31, 2005
EARTHWORKS ENTERTAINMENT INC (CIK 0000820789)
Date: Oct. 31, 2005 · CIK: 0000820789 · Accession: 0001096906-05-000649
AI Filing Summary & Sentiment
File numbers found in text: 001-15599
Letter
Via EDGAR Division of Corporation Finance Securities and Exchange Commission Earthworks Entertainment, Inc. Item 4.02 Form 8-K Filed October 24, 2005 File No. 001-15599
Dear Mr. Telewicz:
I am writing in response to your letter to Earthworks dated October 27, 2005.
Form 8-K
Earthworks has engaged Rosenberg Rich Baker Berman & Company, a PCAOB-registered firm, to re-audit Earthworks’ financial statements for the year ended September 30, 2003 and to re-review Earthworks’ financial statements for the quarter ended December 31, 2003. Rosenberg Rich advises that it expects to have the 2003 audit and its review of the December 31, 2003 statements completed in sufficient time to permit Earthworks to amend those filings prior to December 31, 2005. Earthworks will file the amendments as soon as the opinions of Rosenberg Rich are available.
Robert F. Telewicz, Jr.
October 31, 2005
Page
Earthworks Entertainment, Inc. hereby acknowledges that:
-
Earthworks Entertainment is responsible for the adequacy and accuracy of the disclosure in the filings;
-
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
-
Eathworks Entertainment may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/
Peter Keefe
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CORRESP
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Earthworks Entertainment Correspondence 10-31-2005
EARTHWORKS
ENTERTAINMENT, INC.
6467
Zuma
View Place
Suite
160
Malibu,
CA 90265
October
31, 2005
Via
EDGAR
Robert
F.
Telewicz, Jr.
Division
of Corporation Finance
Securities
and Exchange Commission
100
F
Street, NE
Washington,
DC 20549
Re:
Earthworks
Entertainment, Inc.
Item
4.02 Form 8-K
Filed
October 24, 2005
File
No. 001-15599
Dear
Mr.
Telewicz:
I
am
writing in response to your letter to Earthworks dated October 27,
2005.
Form
8-K
Earthworks
has engaged Rosenberg Rich Baker Berman & Company, a PCAOB-registered firm,
to re-audit Earthworks’ financial statements for the year ended September 30,
2003 and to re-review Earthworks’ financial statements for the quarter ended
December 31, 2003. Rosenberg Rich advises that it expects to have the 2003
audit
and its review of the December 31, 2003 statements completed in sufficient
time
to permit Earthworks to amend those filings prior to December 31, 2005.
Earthworks will file the amendments as soon as the opinions of Rosenberg
Rich
are available.
Robert
F.
Telewicz, Jr.
October
31, 2005
Page
2
Earthworks
Entertainment, Inc. hereby acknowledges that:
-
Earthworks
Entertainment is responsible for the adequacy and accuracy of the
disclosure in the filings;
-
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
-
Eathworks
Entertainment may not assert staff comments as a defense in any
proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
Sincerely,
/s/
Peter Keefe
Peter
Keefe, CEO
PK:rk
cc
(by fax):
Jorge
L. Bonilla (SEC)
David
Roth (Rosenberg Rich Baker Berman & Company)
Robert
Brantl, Esq.