SEC Company Response from RENTECH — Apr 4, 2005
RENTECH INC /CO/ (CIK 0000868725)
Date: April 4, 2005 · CIK: 0000868725 · Accession: 0001193125-05-069492
AI Filing Summary & Sentiment
Letter
Correspondence
April 4, 2005
Rentech, Inc.
1331 17th Street
Suite 720
Denver, CO 80202
Delivered as Correspondence File by EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn:
Rufus Decker, Branch Chief
Mail Stop 0510
Re:
Rentech, Inc.
Form 10-K for the fiscal year ended September 30, 2004
Form 10-Q for the quarter ended December 31, 2004
File No. 0-19260
Ladies and Gentlemen:
We are providing this statement on behalf of Rentech, Inc. in connection with the comments of the staff in your letter of March 15, 2005 related to your review of the public reports described above.
Rentech, Inc. acknowledges that:
•
Rentech, Inc. is responsible for the adequacy and accuracy of the disclosure in its filings;
•
Neither comments by the staff nor changes in disclosure in response to staff comments foreclose the Commission from taking any action with respect to the filing;
Rufus Decker, Branch Chief
April 4, 2005
Page 2
•
The Company 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.
Sincerely,
RENTECH, INC.
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CORRESP 1 filename1.htm Correspondence April 4, 2005 Rentech, Inc. 1331 17th Street Suite 720 Denver, CO 80202 Delivered as Correspondence File by EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Attn: Rufus Decker, Branch Chief Mail Stop 0510 Re: Rentech, Inc. Form 10-K for the fiscal year ended September 30, 2004 Form 10-Q for the quarter ended December 31, 2004 File No. 0-19260 Ladies and Gentlemen: We are providing this statement on behalf of Rentech, Inc. in connection with the comments of the staff in your letter of March 15, 2005 related to your review of the public reports described above. Rentech, Inc. acknowledges that: • Rentech, Inc. is responsible for the adequacy and accuracy of the disclosure in its filings; • Neither comments by the staff nor changes in disclosure in response to staff comments foreclose the Commission from taking any action with respect to the filing; Rufus Decker, Branch Chief April 4, 2005 Page 2 • The Company 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. Sincerely, RENTECH, INC. By: /s/ Dennis L. Yakobson Dennis L. Yakobson President and Chief Executive Officer By: /s/ Geoffrey S. Flagg Geoffrey S. Flagg Chief Financial Officer