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SEC Company Response from DYNA GROUP INTERNATIONAL INC (CIK 0000844787) — Aug 22, 2005

DYNA GROUP INTERNATIONAL INC (CIK 0000844787)
Date: Aug. 22, 2005 · CIK: 0000844787 · Accession: 0000926236-05-000105

AI Filing Summary & Sentiment

Referenced dates: August 11, 2005

Date
August 22, 2005
Author
/s/ Sandra Tristan
Form
CORRESP
Company
DYNA GROUP INTERNATIONAL INC (CIK 0000844787)

Letter

August 22, 2005 Meagan Caldwell Securities and Exchange Commission Mail stop 7010 Washington, DC 20549-0510

RE: Dyna Group International Form 8-K item 4.02 Filed August 11, 2005 File No. 0-17385

Dear Ms. Caldwell:

In response to your comment letter dated August 11, 2005, we have made the requested changes to Form 8-K Item 4.02. The changes are as follows:

We specifically listed the filings that are to be amended, which are the 2004 10-KSB and the first quarter 10-QSB for March 31, 2005. We also stated that the officers of the company did discuss your prior comment letter with our independent accountants, Malone & Bailey, PC.

As requested, the Company acknowledges that:

* The Company is responsible for the adequacy and accuracy of the disclosure in the filings;

* Staff comments or changes to disclosure in response to staff do not foreclose the commission from taking any action with respect to the filings; and

* The Company my 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.

Regards,
/s/ Sandra Tristan
Sandra Tristan, CFO
Dyna Group International

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

 August 22, 2005

 Meagan Caldwell
 Securities and Exchange Commission
 Mail stop 7010
 Washington, DC  20549-0510

      RE: Dyna Group International
          Form 8-K item 4.02
          Filed August 11, 2005
          File No. 0-17385

 Dear Ms. Caldwell:

      In response to your comment letter dated August 11, 2005, we have made
 the requested changes to Form 8-K Item 4.02.  The changes are as follows:

      We specifically listed the filings that are to be amended, which are
 the 2004 10-KSB and the first quarter 10-QSB for March 31, 2005.  We also
 stated that the officers of the company did discuss your prior comment
 letter with our independent accountants, Malone & Bailey, PC.

      As requested, the Company acknowledges that:

             *  The Company is responsible for the adequacy and accuracy of
                the disclosure in the filings;

             *  Staff comments or changes to disclosure in response to staff
                do not foreclose the commission from taking any action with
                respect to the filings; and

             *  The Company my 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.

 Regards,

 /s/ Sandra Tristan
 Sandra Tristan, CFO
 Dyna Group International
</TEXT>
</DOCUMENT>