SEC Company Response from AJAY SPORTS INC (CIK 0000854858) — Nov 18, 2005
AJAY SPORTS INC (CIK 0000854858)
Date: Nov. 18, 2005 · CIK: 0000854858 · Accession: 0000854858-05-000009
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Ethan Frome
AJAY SPORTS, INC
37735 Enterprise Court, Suite
600
Farmington Hills MI 48331-3426
248
994.0553-tel 248 489.9334-fax
November
18, 2005
Michael Moran, Branch Chief
Securities and Exchange Commission (SEC)
100 F Street, N.E.
Washington, D.C. 20549-3561
Re: Item 4.01 Form 8-K filed
October 26, 2005
File No.
0-18204
Dear Mr. Moran:
We
(the Company) are revising our 8-K report to reflect your comments included on your November 9, 2005 letter. An amended 8-K/A report was filed today with the SEC.
In addition the Company acknowledges that:
1.
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
2.
staff comment or changes to disclosure in response to staff comment do not foreclose the Commission from taking any action with respect to the filing;
3.
the Company may not assert staff comment as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your assistance in our compliance with the disclosure requirements.
Sincerely
Brian Donnelly
President
and Chief Operating Officer