SEC Company Response from PAULA FINANCIAL (CIK 0000929031) — Jul 21, 2005

PAULA FINANCIAL (CIK 0000929031)
Date: July 21, 2005 · CIK: 0000929031 · Accession: 0000929031-05-000007

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AI Filing Summary & Sentiment

File numbers found in text: 000-23181

Referenced dates: June 20, 2005

Date

7/20/2005

Author

/s/

Form

CORRESP

Company

PAULA FINANCIAL (CIK 0000929031)

Letter

Securities and Exchange Commissions Item 4.01 Form 8-K Filed June 16, 2005 File No. 000-23181

Re: PAULA Financial

Dear Mr. Roesler:

In response to your comment letter dated June 20, 2005, reference is made to the amended Form 8-K filed by the Company on June 20, 2005.

In addition, the Company acknowledges the following:

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

Staff comments or changes to disclosure in response to staff comments 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.

You may contact me directly at (626) 844-7500 if you have any additional questions.

Sincerely,
/s/
Deborah S. Maddocks

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CORRESP
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filename1.htm

PAULA Financial Response Letter 7/20/2005

July 20,
2005

Mr.
Joseph J. Roesler

Senior
Accountant

Securities
and Exchange Commissions

Mail Stop
6010

Washington,
D.C. 20549

Re:   PAULA
Financial

     Item 4.01 Form 8-K

     Filed June 16, 2005

     File No. 000-23181

Dear Mr.
Roesler:

In
response to your comment letter dated June 20, 2005, reference is made to the
amended Form 8-K filed by the Company on June 20, 2005.

In
addition, the Company acknowledges the following:

    -

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

    -

      Staff
      comments or changes to disclosure in response to staff comments 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.

You may
contact me directly at (626) 844-7500 if you have any additional
questions.

Sincerely,

/s/
Deborah S. Maddocks

Deborah
S. Maddocks

Vice
President - Finance

SecProbe.io