SEC Company Response from T BAY HOLDINGS INC (CIK 0000868689) — Sep 2, 2005
T BAY HOLDINGS INC (CIK 0000868689)
Date: Sept. 2, 2005 · CIK: 0000868689 · Accession: 0001078782-05-000378
AI Filing Summary & Sentiment
Referenced dates: August 24, 2005
Letter
United States Securities and Exchange Commission Division of Corporation Finance Washington, DC 20549 Re: T Bay Holdings, Inc. File No. 033-37099-S
Dear Mr. Bhandari:
T-Bay Holdings, Inc. (the “Company”), has received your comment letter dated August 24, 2005, (“comment letter”) pertaining to the Form 8-K filed August 18, 2005 and in particular regarding Item 4.01.
We have amended the Form 8-K, Item 4.01 in response to your comments numbered 1 through 4. In addition the Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the filing and that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing. Further the Company acknowledges it 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.
If you have any questions or require additional information, please notify me directly.
Very truly yours,
/s/ Cletha A. Walstrand
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CORRESP 1 filename1.htm 02/18/05 fRI 19: 14 FAX 202 942 9527 Cletha A. Walstrand Attorney at Law 8 East Broadway, Suite 609 Salt Lake City, UT 84111 Office: 801-363-0890 Fax: 801-363-8512 cwalstrand@networld.com August 29, 2005 Brian K. Bhandari United States Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, DC 20549 Re: T Bay Holdings, Inc. File No. 033-37099-S Dear Mr. Bhandari: T-Bay Holdings, Inc. (the “Company”), has received your comment letter dated August 24, 2005, (“comment letter”) pertaining to the Form 8-K filed August 18, 2005 and in particular regarding Item 4.01. We have amended the Form 8-K, Item 4.01 in response to your comments numbered 1 through 4. In addition the Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the filing and that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing. Further the Company acknowledges it 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. If you have any questions or require additional information, please notify me directly. Very truly yours, /s/ Cletha A. Walstrand Cletha A. Walstrand Attorney at Law enclosures