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SEC Company Response from TURBOSONIC TECHNOLOGIES INC (CIK 0000900393) — Nov 18, 2004

TURBOSONIC TECHNOLOGIES INC (CIK 0000900393)
Date: Nov. 18, 2004 · CIK: 0000900393 · Accession: 0001204459-04-000650

AI Filing Summary & Sentiment

Referenced dates: November 15, 2004

Date
November 18, 2004
Author
President
Form
CORRESP
Company
TURBOSONIC TECHNOLOGIES INC (CIK 0000900393)

Letter

via EDGAR and facsimile Securities and Exchange Commission Washington, D.C. 20549-0404 Re: TurboSonic Technologies, Inc. Form 8-K, Item 4.01 - Filed November 5, File No. 0-21832

Dear Ms. Thompson:

In response to the Staff's letter dated November 15, 2004 and pursuant to the telephonic conversation on November 17, 2004 between you and Joseph Schmitt of Sonnenschein Nath & Rosenthal LLP, this letter confirms that the Audit Committee of TurboSonic Technologies, Inc. (the "Company") engaged the firm of Mintz & Partners LLP on November 4, 2004 and that the Company will not need to file an amendment to the Form 8-K, dated November 4, 2004.

This letter also confirms that any reference to the new auditors will be to the name registered with the PCAOB, which is currently Mintz & Partners LLP. The new auditors are in the process of changing its name with the PCAOB. When the new name has been officially registered with the PCAOB, any reference to the auditors will be to that new name.

The Company acknowledges that:

the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filing; and

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.

Should you have any further comments or questions, please contact Joseph Schmitt of Sonnenschein Nath & Rosenthal LLP at (212) 768-6983.

Very truly
yours,
/s/ Patrick J. Forde

Show Raw Text
CORRESP
1
turbosonicletter.htm
LETTER TO SEC - ATTN: JENIFER THOMPSON

TurboSonic Technologies, Inc. - Correspondence - Prepared By TNT Filings
Inc.

November 18, 2004

via EDGAR and facsimile

Jennifer Thompson

Staff Accountant

Securities and Exchange Commission

450 5th Street, NW

Washington, D.C. 20549-0404

  Re:  TurboSonic Technologies, Inc.

        Form 8-K, Item 4.01 - Filed November 5,
  2004

        File No. 0-21832

Dear Ms. Thompson:

        In response to the Staff's letter
dated November 15, 2004 and pursuant to the telephonic conversation on November
17, 2004 between you and Joseph Schmitt of Sonnenschein Nath & Rosenthal LLP,
this letter confirms that the Audit Committee of TurboSonic Technologies, Inc.
(the "Company") engaged the firm of Mintz & Partners LLP on November 4, 2004 and
that the Company will not need to file an amendment to the Form 8-K, dated
November 4, 2004.

        This letter also confirms that any
reference to the new auditors will be to the name registered with the PCAOB,
which is currently Mintz & Partners LLP. The new auditors are in the process of
changing its name with the PCAOB. When the new name has been officially
registered with the PCAOB, any reference to the auditors will be to that new
name.

        The Company acknowledges that:

  the Company is
  responsible for the adequacy and accuracy of the disclosure in the filings;

  Staff comments
  or changes to disclosure in response to Staff comments in the filings reviewed
  by the Staff do not foreclose the Commission from taking any action with
  respect to the filing; and

  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.

        Should you have any further
comments or questions, please contact Joseph Schmitt of Sonnenschein Nath &
Rosenthal LLP at (212) 768-6983.

                                Very truly
                                yours,

                                /s/ Patrick J. Forde

                                Patrick J.
                                Forde

                                President,
                                Secretary & Treasurer,

                                Chief
                                Financial Officer