SEC Comment Letter for PEAK ENTERTAINMENT HOLDINGS INC (CIK 0000824851) — Mar 8, 2005
PEAK ENTERTAINMENT HOLDINGS INC (CIK 0000824851)
Date: March 8, 2005 · CIK: 0000824851 · Accession: 0000000000-05-010819
AI Filing Summary & Sentiment
Letter
Mail Stop 0407 August 26, 2004 Ms. Nicola Yeomans Vice President Finance Peak Entertainment Holdings, Inc. Bagshaw Hall, Bagshaw Hill Bakewell, Derbyshire UK DE45 1DL
RE: Peak Entertainment Holdings, Inc. Form 8-K filed 8/24/04 File No. 33-18143
Dear Ms. Yeomans:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your documents in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. After reviewing this information, we may or may not raise additional comments.
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. 1. Revise to state that there were no disagreements with the former accountant through the date of resignation (August 20, 2004). 2. To the extent that you make changes to the Form 8-K to comply with our comments, please obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountant agrees with the statements made in your revised Form 8-K.
* * * *
Please file your supplemental response and amendment via EDGAR in response to these comments within 5 business days of the date of this letter. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. Any questions regarding these comments may be directed to Kathleen Kerrigan, Staff Accountant, at (202) 942- 1944.
Sincerely,
Kathleen Kerrigan
Staff Accountant
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<TYPE>LETTER
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<DESCRIPTION>COMMENT LETTER 8/26/06 FOR ITEM 4 8-K FILED 8/24/04 KERRIGAN
<TEXT>
Mail Stop 0407
August 26, 2004
Ms. Nicola Yeomans
Vice President Finance
Peak Entertainment Holdings, Inc.
Bagshaw Hall, Bagshaw Hill
Bakewell, Derbyshire UK DE45 1DL
RE: Peak Entertainment Holdings, Inc.
Form 8-K filed 8/24/04
File No. 33-18143
Dear Ms. Yeomans:
We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your documents in
response to these comments. If you disagree, we will consider
your
explanation as to why our comment is inapplicable or a revision is
unnecessary. Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.
Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects. We welcome
any questions you may have about our comments or on any other
aspect
of our review. Feel free to call us at the telephone numbers
listed
at the end of this letter.
1. Revise to state that there were no disagreements with the
former
accountant through the date of resignation (August 20, 2004).
2. To the extent that you make changes to the Form 8-K to comply
with
our comments, please obtain and file an updated Exhibit 16 letter
from the former accountants stating whether the accountant agrees
with the statements made in your revised Form 8-K.
* * * *
Please file your supplemental response and amendment via
EDGAR
in response to these comments within 5 business days of the date
of
this letter. Please note that if you require longer than 5
business
days to respond, you should contact the staff immediately to
request
additional time. Any questions regarding these comments may be
directed to Kathleen Kerrigan, Staff Accountant, at (202) 942-
1944.
Sincerely,
Kathleen Kerrigan
Staff Accountant
??
??
??
??
Ms. Nicola Yeomans
Peak Entertainment Holdings, Inc.
August 26, 2004
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</TEXT>
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