SEC Comment Letter for CROWN NORTHCORP INC (CIK 0000915338) — Sep 7, 2005
CROWN NORTHCORP INC (CIK 0000915338)
Date: Sept. 7, 2005 · CIK: 0000915338 · Accession: 0000000000-05-046233
AI Filing Summary & Sentiment
File numbers found in text: 000-22936
Referenced dates: June 3, 2005
Letter
September 7, 2005 Mail Stop 4561 Mr. Ronald E. Roark P.O. Box 613 Cheyenne, Wyoming 82001
Re: Crown NorthCorp, Inc. Form 10-KSB for the year ended December 31, 2004 Form 10-QSB for the period ended March 31, 2005 File No. 000-22936
Dear Mr. Roark:
We have reviewed your response letter dated June 3, 2005 and have the following additional comments.
Form 10-KSB
Exhibit 20.2
Independent Auditors` Report
1. With respect to the accountants` report on the consolidated financial statements of Crown Northcorp Limited and subsidiaries, tell us how you considered PCAOB Auditing Standard No. 1 as it relates to making reference to the standards of the Public Company Accounting Oversight Board (United States).
General 2. As requested in our previous letter, in connection with responding to our comments, please provide, in writing, a statement from the company acknowledging 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 do not foreclose the Commission from taking any action with respect to the filings; 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.
* * * *
As appropriate, please respond to these comments within 10 business days or tell us when you will provide us with a response. Please file your responses on EDGAR. Please understand that we may have additional comments after reviewing your responses to our comments.
You may contact Yolanda Crittendon, Staff Accountant, at (202) 551-3472 or the undersigned at (202) 551-3414 if you have questions.
Sincerely,
Jorge Bonilla
Senior Staff Accountant
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
September 7, 2005
Mail Stop 4561
Mr. Ronald E. Roark
P.O. Box 613
Cheyenne, Wyoming 82001
Re: Crown NorthCorp, Inc.
Form 10-KSB for the year ended December 31, 2004
Form 10-QSB for the period ended March 31, 2005
File No. 000-22936
Dear Mr. Roark:
We have reviewed your response letter dated June 3, 2005 and
have the following additional comments.
Form 10-KSB
Exhibit 20.2
Independent Auditors` Report
1. With respect to the accountants` report on the consolidated
financial statements of Crown Northcorp Limited and subsidiaries,
tell us how you considered PCAOB Auditing Standard No. 1 as it
relates to making reference to the standards of the Public Company
Accounting Oversight Board (United States).
General
2. As requested in our previous letter, in connection with
responding
to our comments, please provide, in writing, a statement from the
company acknowledging 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 do not foreclose the Commission from taking any action
with
respect to the filings; 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.
* * * *
As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please file your responses on EDGAR. Please understand that we
may
have additional comments after reviewing your responses to our
comments.
You may contact Yolanda Crittendon, Staff Accountant, at
(202)
551-3472 or the undersigned at (202) 551-3414 if you have
questions.
Sincerely,
Jorge Bonilla
Senior Staff Accountant
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Mr. Ronald Roark
Crown NorthCorp, Inc.
May 31, 2005
Page 2
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