SEC Comment Letter for MENDOCINO BREWING CO INC (CIK 0000919134) — Aug 2, 2005
MENDOCINO BREWING CO INC (CIK 0000919134)
Date: Aug. 2, 2005 · CIK: 0000919134 · Accession: 0000000000-05-039828
AI Filing Summary & Sentiment
File numbers found in text: 001-13636
Referenced dates: July 18, 2005, July 7, 2005, July 7, 2005
Letter
Mail Stop 3561 August 2, 2005 Mr. Yashpal Singh Chief Executive Officer Mendocino Brewing Company, Inc. 1601 Airport Road Ukiah, CA 95482
RE: Mendocino Brewing Company, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed May 13, 2005 Form 10-Q for Fiscal Quarter Ended March 31, 2005 Filed May 20, 2005 File No. 001-13636
Dear Mr. Singh:
We have reviewed your responses contained in the letter dated July 18, 2005 and upon reviewing those responses issue the following comment.
We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Form 10-K for Fiscal Year Ended December 31, 2004
Consolidated Statements of Operations and Comprehensive Income, page F-3 1. We read your response to comment 2 in our letter dated July 7, 2005. Based on the additional information you provided, it appears to us that the legal dispute settlement represents an operating expense, clearly related to transactions made during the ordinary course of your operations. In particular we note that the expense relates to a dispute you had with a distributor of your product and transacting with your distributors is a normal part of your continuing operations. Thus, please tell us how you intend to revise your filing accordingly. To the extent you amend your filing, please ensure the amendment also incorporates the revisions requested in comments 5 and 6 in our letter dated July 7, 2005.
As appropriate, please amend your filing and respond to this comment within 10 business days or tell us when you will provide us with a response. Please furnish a letter that keys your responses to our comment and provides any requested information. Detailed response letters greatly facilitate our review. Please file your response letter on EDGAR. Please understand that we may have additional comments after reviewing your amendment and response to our comment.
You may contact David DiGiacomo at (202) 551-3319, or in his absence, Robyn Manuel at (202) 551-3823 if you have questions regarding comments on the financial statements and related matters. Please contact me at (202) 551-3843 with any other questions.
Sincerely,
George F. Ohsiek, Jr.
Branch Chief
Show Raw Text
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<TEXT>
Mail Stop 3561
August 2, 2005
Mr. Yashpal Singh
Chief Executive Officer
Mendocino Brewing Company, Inc.
1601 Airport Road
Ukiah, CA 95482
RE: Mendocino Brewing Company, Inc.
Form 10-K for Fiscal Year Ended
December 31, 2004
Filed May 13, 2005
Form 10-Q for Fiscal Quarter Ended
March 31, 2005
Filed May 20, 2005
File No. 001-13636
Dear Mr. Singh:
We have reviewed your responses contained in the letter dated
July 18, 2005 and upon reviewing those responses issue the
following
comment.
We welcome any questions you may have about our comment or on
any other aspect of our review. Feel free to call us at the
telephone numbers listed at the end of this letter.
Form 10-K for Fiscal Year Ended December 31, 2004
Consolidated Statements of Operations and Comprehensive Income,
page
F-3
1. We read your response to comment 2 in our letter dated July 7,
2005. Based on the additional information you provided, it
appears
to us that the legal dispute settlement represents an operating
expense, clearly related to transactions made during the ordinary
course of your operations. In particular we note that the expense
relates to a dispute you had with a distributor of your product
and
transacting with your distributors is a normal part of your
continuing operations. Thus, please tell us how you intend to
revise
your filing accordingly. To the extent you amend your filing,
please
ensure the amendment also incorporates the revisions requested in
comments 5 and 6 in our letter dated July 7, 2005.
As appropriate, please amend your filing and respond to this
comment within 10 business days or tell us when you will provide
us
with a response. Please furnish a letter that keys your responses
to
our comment and provides any requested information. Detailed
response letters greatly facilitate our review. Please file your
response letter on EDGAR. Please understand that we may have
additional comments after reviewing your amendment and response to
our comment.
You may contact David DiGiacomo at (202) 551-3319, or in his
absence, Robyn Manuel at (202) 551-3823 if you have questions
regarding comments on the financial statements and related
matters.
Please contact me at (202) 551-3843 with any other questions.
Sincerely,
George F. Ohsiek, Jr.
Branch Chief
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Mr. Yashpal Singh
Mendocino Brewing Company, Inc.
August 2, 2005
Page 1
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