SEC Comment Letter for BLOOMIA HOLDINGS, INC. (TULP) (CIK 0000875355) (TULP) — Jul 14, 2011
BLOOMIA HOLDINGS, INC. (TULP) (CIK 0000875355)
Date: July 14, 2011 · CIK: 0000875355 · Accession: 0000000000-11-042633
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July 14 , 2011 Via facsimile (763) 392-6222 Mr. Scott F. Drill Chief Executive Officer Insignia Systems, Inc. 8799 Brooklyn Blvd. Minneapolis, MN 55445 Re: Insignia Systems, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 16, 2011 Form 10 -Q for the quarter ended March 31, 2011 Filed May 10, 2011 File No. 1 -13471 Dear Mr. Drill: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Co mmission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exc hange Act of 1934 and all applicable rules require. Sincerely, /s/Terry French for Larry Spirgel Assistant Director