SEC Comment Letter for INDIGENOUS GLOBAL DEVELOPMENT CORP (CIK 0000915461) — Jan 14, 2005
INDIGENOUS GLOBAL DEVELOPMENT CORP (CIK 0000915461)
Date: Jan. 14, 2005 · CIK: 0000915461 · Accession: 0000000000-05-002589
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
January 14, 2005
Mail Stop 0409
VIA U.S. MAIL AND FAX 415-955-4748
Mr. Deni Leonard
President
Indigenous Global Development Corporation
100 Bush Street, Suite 225
San Francisco, CA 94104
RE: Indigenous Global Development Corporation
Form 8-K/A filed January 12, 2005
File No. 0-22968
Dear Mr. Leonard:
We have reviewed your filing and have the following comments.
Where
indicated, we think you should revise your document in response to
these comments. If you disagree, we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation. In some
of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure. After
reviewing this information, we may or may not raise additional
comments.
Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects. We welcome
any questions you may have about our comments or on any other
aspect
of our review. Feel free to call us at the telephone numbers
listed
at the end of this letter.
1. Please amend the Form to include an updated Exhibit 16 letter
from
the former accountants stating whether the accountant agrees with
the
statements made in your revised Form 8-K.
The amendment requested should be filed as promptly as possible
and
should be reviewed by the former accountants. The letter required
by
Exhibit 16 should cover any revised disclosures. Please note that
your former accountants should make it clear within the Exhibit 16
letter that it is in reference to your amended Form 8-K.
Any questions regarding the above should be directed to me at
(202)
824-5336, or in my absence, to Robert Benton at (202) 942-1811.
Sincerely,
Rachel Zablow
Staff Accountant
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Indigenous Global Development Corporation
January 14, 2005
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