SEC Company Response from DIGITAL RECORDERS INC (CIK 0000853695) — Mar 18, 2005
DIGITAL RECORDERS INC (CIK 0000853695)
Date: March 18, 2005 · CIK: 0000853695 · Accession: 0000950134-05-005464
AI Filing Summary & Sentiment
File numbers found in text: 333-121834
Letter
Securities and Exchange Commission Division of Corporate Finance Registration Statement on Form S-l Filed January 4, 2005 File No. 333-121834 Form 8-K filed September 10, 2004 File No. 33-82870-A
Dear Ms, Holden:
Confirming a telephone conversation with Derek Swanson of your office on March 16, 2005, Digital Recorders, Inc. hereby affirms its obligation, that in order to respond to and dispose of the matter referenced above, to disclose in our upcoming annual report filed on Form 10-K for the period ended December 31, 2004, a discussion of why the company believes its disclosure controls were effective despite the identification by our former auditors, McGladrey & Pullen, of material weakness and reportable conditions in our internal controls over financial reporting for the year ended December 31, 2003.
Sincerely,
David L. Turney
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Corporate Administration
5949 Sherry Lane, Suite 1050
Dallas, Texas 75225
Main: (214) 378-8992
Toll-Free: (800) 222-9583
Fax: (214) 378-8437
www.digrec.com
March 18, 2005
Ms. Michele M. Anderson
Legal Branch Chief
Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 0407
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Digital Recorders, Inc.
Registration Statement on Form S-l
Filed January 4, 2005
File No. 333-121834
Form 8-K filed September 10, 2004
File No. 33-82870-A
Dear Ms, Holden:
Confirming a telephone conversation with Derek Swanson of your office on March 16,
2005, Digital Recorders, Inc. hereby affirms its obligation, that in order to respond
to and dispose of the matter referenced above, to disclose in our upcoming annual
report filed on Form 10-K for the period ended December 31, 2004, a discussion of
why the company believes its disclosure controls were effective despite the
identification by our former auditors, McGladrey & Pullen, of material weakness and
reportable conditions in our internal controls over financial reporting for the year
ended December 31, 2003.
Sincerely,
David L. Turney
Chairman, Chief Executive Officer
and President
cc: Derek Swanson, Esquire