SEC Company Response from LIGHTING SCIENCE GROUP CORP (CIK 0000866970) — Apr 25, 2005
LIGHTING SCIENCE GROUP CORP (CIK 0000866970)
Date: April 25, 2005 · CIK: 0000866970 · Accession: 0000866970-05-000037
AI Filing Summary & Sentiment
Referenced dates: March 18, 2005
Letter
United States Securities and Exchange Commission Division of Corporate Finance United States Securities and Exchange Commission Division of Corporate Finance RE: Lighting Science Group Corporation Form 10-KSB for the fiscal year ended Decembers 31, 2004 Filed February 9, 2005 File No. 0-20354
Dear Mr. Pacho and Ms. Berenbaum:
Technical guidance is requested with respect to the instructions contained in your letter dated March 18, 2005, the relevant portion of which is reproduced below.
You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please file your cover letter on EDGAR.
Question #1: By what means do we provide the SEC with a marked copy? U.S. mail, fax, email? If the marked copy needs to be filed via EDGAR, we are uncertain how to do that.
Question #2. In addition to amending the 10-K based upon the comments outlined in your letter, we supplemented the amended 10-K with additional information about events that have occurred since the original 10-K was filed on February 9, 2005. Does this additional information need to be marked on the amended 10-K for your review?
Question #3. Does the SEC review the amended 10-K (presumably through a CORRESP submission) prior to our filing the amended 10-K via EDGAR?
We will be ready to file the amended 10-K within the next three days. However, we are not familiar with all of the processes that were outlined in your letter of March 18, 2005. We have online capability of filing our own documents via EDGAR. We are just looking for some guidance as to the filing of what appears to be preliminary documentation with respect to this matter. Said another way, I do not understand how to file a marked (by hand) copy of the 10-K.
I can be reached at 214-382-3647 (office), 214-382-3631 (fax), or via email at mike.poss@lsgc.com.
Sincerely,
/s/ J.
Michael Poss
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CORRESP 1 filename1.htm Second Response Lighting Science Group Corporation 2100 McKinney Avenue, Suite 1555 Dallas, Texas 75225 April 25, 2005 Mr. Carlos Pacho Senior Assistant Chief Accountant United States Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549 Ms. Inessa Berenbaum Staff Accountant United States Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549 RE: Lighting Science Group Corporation Form 10-KSB for the fiscal year ended Decembers 31, 2004 Filed February 9, 2005 File No. 0-20354 Dear Mr. Pacho and Ms. Berenbaum: Technical guidance is requested with respect to the instructions contained in your letter dated March 18, 2005, the relevant portion of which is reproduced below. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please file your cover letter on EDGAR. Question #1: By what means do we provide the SEC with a marked copy? U.S. mail, fax, email? If the marked copy needs to be filed via EDGAR, we are uncertain how to do that. Question #2. In addition to amending the 10-K based upon the comments outlined in your letter, we supplemented the amended 10-K with additional information about events that have occurred since the original 10-K was filed on February 9, 2005. Does this additional information need to be marked on the amended 10-K for your review? Question #3. Does the SEC review the amended 10-K (presumably through a CORRESP submission) prior to our filing the amended 10-K via EDGAR? We will be ready to file the amended 10-K within the next three days. However, we are not familiar with all of the processes that were outlined in your letter of March 18, 2005. We have online capability of filing our own documents via EDGAR. We are just looking for some guidance as to the filing of what appears to be preliminary documentation with respect to this matter. Said another way, I do not understand how to file a marked (by hand) copy of the 10-K. I can be reached at 214-382-3647 (office), 214-382-3631 (fax), or via email at mike.poss@lsgc.com. Sincerely, /s/ J. Michael Poss J. Michael Poss Chief Financial Officer cc: Mr. Reginald Norris Staff Attorney United States Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549 (with respect to Comment #4) cc: Mr. Larry Spirgel Assistant Director Division of Corporate Finance United States Securities and Exchange Commission Washington, D.C. 20549 (with respect to Comments #1 - #4)