SEC Company Response from PW EAGLE INC (CIK 0000852426) — Jun 9, 2005
PW EAGLE INC (CIK 0000852426)
Date: June 9, 2005 · CIK: 0000852426 · Accession: 0001193125-05-122837
AI Filing Summary & Sentiment
File numbers found in text: 000-18050
Referenced dates: June 3, 2005
Letter
VIA EDGAR AND FACSIMILE Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549 RE: PW Eagle Savings Plan Form 8-K Item 4.01 filed June 2, 2005 File No. 000-18050
Dear Mr. Gordon:
This letter is being filed by PW Eagle, Inc. (the “Company”) to respond on behalf of PW Eagle Savings Plan (the “Plan”) to your letter dated June 3, 2005 regarding the above-referenced filing. As we discussed during our telephone conversation on June 7, the Plan will amend Section (b)(1) of the filing to cover the interim period from the date of the Plan’s last audited financial statements, December 31, 2003, through May 26, 2005, the date of dismissal. The Plan will also obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountant agrees with the statements contained in the revised Form 8-K/A.
In accordance with your letter dated June 3, 2005, the Company hereby acknowledges that:
•
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
•
staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and
•
the Company 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.
Very truly yours,
PW EAGLE SAVINGS PLAN
Show Raw Text
CORRESP 1 filename1.htm Correspondence Letter June 9, 2005 VIA EDGAR AND FACSIMILE Mr. Jeffrey Gordon Staff Accountant Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 RE: PW Eagle Savings Plan Form 8-K Item 4.01 filed June 2, 2005 File No. 000-18050 Dear Mr. Gordon: This letter is being filed by PW Eagle, Inc. (the “Company”) to respond on behalf of PW Eagle Savings Plan (the “Plan”) to your letter dated June 3, 2005 regarding the above-referenced filing. As we discussed during our telephone conversation on June 7, the Plan will amend Section (b)(1) of the filing to cover the interim period from the date of the Plan’s last audited financial statements, December 31, 2003, through May 26, 2005, the date of dismissal. The Plan will also obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountant agrees with the statements contained in the revised Form 8-K/A. In accordance with your letter dated June 3, 2005, the Company hereby acknowledges that: • the Company is responsible for the adequacy and accuracy of the disclosure in the filing; • staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and • the Company 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. Very truly yours, PW EAGLE SAVINGS PLAN /s/ Scott Long Scott Long Chief Financial Officer PW Eagle, Inc.