SEC Company Response from LARGO VISTA GROUP LTD (CIK 0000915471) — Nov 8, 2005
LARGO VISTA GROUP LTD (CIK 0000915471)
Date: Nov. 8, 2005 · CIK: 0000915471 · Accession: 0001266068-05-000243
AI Filing Summary & Sentiment
File numbers found in text: 000-31426
Letter
Division of Corporate Finance Form 10-QSB for Quarter Ended June 30, 2005 Filed August 22, 2005 Forms 8-K Filed April 1, 2005; April 19, 2005; and September 12, 2005 File No. 000-31426
Dear Mr. Hiller:
This is written in response to the comments in your letter of September 27, 2005 and in Ms. Lily Dang’s telephone conversation with our auditor Mr. Peter Stephanou. Largo Vista Group, Ltd. (“Largo” or the “Company”) agrees to amend the subject filings as indicated in the draft amendments being filed with the EDGAR version of this letter, which include certifications that comply with Item 601(b)(31) of Regulation S-B to the Form 10-KSB and the Forms 10-QSB. Because I am traveling and have limited access to facsimile, counsel to the Company will forward to you hard copies of the draft amendments in clean and in redline formats.
Should you have any questions, please do not hesitate to contact me or the Company’s counsel, Mr. Philip J. Englund, 3460 Corte Clarita, Carlsbad, CA 92009, 760-753-7400, fax 760-753-7410. Please copy Mr. Englund on any further correspondence. Thank you.
Very
truly yours,
Deng
Shan
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filename1.htm
Largo Vista SEC Comment Response 4 11-07-05
LARGO
VISTA GROUP, LTD.
4
5 7 0 CAMPUS DRIVE
NEWPORT
BEACH, CALIFORNIA 9 2 6 6 0
9
4 9 - 2 5 2 - 2 1 8 0
November
7, 2005
VIA
FAX to 202-772-9368 and EDGAR
Mr.
Karl
Hiller
Branch
Chief
Division
of Corporate Finance
U.S.
Securities & Exchange Commission
Washington,
D.C. 20549
Re:
Largo
Vista Group, Ltd.
Form
10-KSB for Year Ended December 31, 2004
Filed
April
18, 2005
Form
10-QSB for Quarter Ended March 31, 2005
Filed
May 11,
2005
Form
10-QSB for Quarter Ended June 30, 2005
Filed
August
22, 2005
Forms
8-K Filed
April 1, 2005; April 19, 2005; and September 12, 2005
File
No.
000-31426
Dear
Mr.
Hiller:
This
is
written in response to the comments in your letter of September 27, 2005 and
in
Ms. Lily Dang’s telephone conversation with our auditor Mr. Peter Stephanou.
Largo Vista Group, Ltd. (“Largo” or the “Company”) agrees to amend the subject
filings as indicated in the draft amendments being filed with the EDGAR version
of this letter, which include certifications that comply with Item 601(b)(31)
of
Regulation S-B to the Form 10-KSB and the Forms 10-QSB. Because I am traveling
and have limited access to facsimile, counsel to the Company will forward to
you
hard copies of the draft amendments in clean and in redline
formats.
Should
you have any questions, please do not hesitate to contact me or the Company’s
counsel, Mr. Philip J. Englund, 3460 Corte Clarita, Carlsbad, CA 92009,
760-753-7400, fax 760-753-7410. Please copy Mr. Englund on any further
correspondence. Thank you.
Very
truly yours,
Deng
Shan
Acting
Chief Executive Officer and
Chairman
of the Board of Directors