SEC Company Response from LIGHTING SCIENCE GROUP CORP (CIK 0000866970) — Apr 29, 2005
LIGHTING SCIENCE GROUP CORP (CIK 0000866970)
Date: April 29, 2005 · CIK: 0000866970 · Accession: 0000866970-05-000039
AI Filing Summary & Sentiment
Letter
United States Securities and Exchange Commission Division of Corporate Finance United States Securities and Exchange Commission Division of Corporate Finance 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:
During our telephone conversation of March 25, 2005, Lighting Science Group Corporation received permission to file an amended Form 10-KSB with the Securities and Exchange Commission by April 30, 2005. In a CORRESP filed on March 31, 2005, I made mention of this date in Item #1, the relevant portion of which is reproduced below:
A request was made by Larry Yurcho for additional time beyond the 10-day period noted in the initial letter. Mr. Yurcho noted that the additional time would be needed to allow the audit report to be completed for the financial statements covering this time period [January 1, 2003 - September 26, 2003]. Mr. Pacho granted an extension to April 30, 2005. We assume this means that the deadline for filing an amended Form 10-KSB is April 30, 2005.
Unfortunately, we did not review the calendar to see that the 30th falls on a Saturday. Earlier this morning, I contacted Ms. Berenbaum who confirmed that the Form 10-KSB/A could, in fact, be filed on Monday, May 2, 2005 without being considered to be late.
Lighting Science Group Corporation plans to file the requested amendment via EDGAR by the close of business on Monday, May 2, 2005.
Thank you for your prompt response to this request and the preceding inquiries that I have made. You have been very helpful.
Sincerely,
/s/ J.
Michael Poss
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CORRESP 1 filename1.htm Third response Lighting Science Group Corporation 2100 McKinney Avenue, Suite 1555 Dallas, Texas 75225 April 29, 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: During our telephone conversation of March 25, 2005, Lighting Science Group Corporation received permission to file an amended Form 10-KSB with the Securities and Exchange Commission by April 30, 2005. In a CORRESP filed on March 31, 2005, I made mention of this date in Item #1, the relevant portion of which is reproduced below: A request was made by Larry Yurcho for additional time beyond the 10-day period noted in the initial letter. Mr. Yurcho noted that the additional time would be needed to allow the audit report to be completed for the financial statements covering this time period [January 1, 2003 - September 26, 2003]. Mr. Pacho granted an extension to April 30, 2005. We assume this means that the deadline for filing an amended Form 10-KSB is April 30, 2005. Unfortunately, we did not review the calendar to see that the 30th falls on a Saturday. Earlier this morning, I contacted Ms. Berenbaum who confirmed that the Form 10-KSB/A could, in fact, be filed on Monday, May 2, 2005 without being considered to be late. Lighting Science Group Corporation plans to file the requested amendment via EDGAR by the close of business on Monday, May 2, 2005. Thank you for your prompt response to this request and the preceding inquiries that I have made. You have been very helpful. 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 cc: Mr. Larry Spirgel Assistant Director Division of Corporate Finance United States Securities and Exchange Commission Washington, D.C. 20549