SEC Company Response from IRSA INVESTMENTS & REPRESENTATIONS INC (IRS, IRS-WT) (CIK 0000933267) (IRS) — Apr 29, 2005
IRSA INVESTMENTS & REPRESENTATIONS INC (IRS, IRS-WT) (CIK 0000933267)
Date: April 29, 2005 · CIK: 0000933267 · Accession: 0000893750-05-000249
AI Filing Summary & Sentiment
Referenced dates: April 15, 2005, April 19, 2005
Letter
April 29, 2005 By Facsimile and Courier Mr. Steven Jacobs Securities and Exchange Commission 450 Fifth Street Washington, D.C. 20549
RE: IRSA Inversiones y Representaciones S.A., Form 20-F for the year ended June 30, 2004 Form 6-K filed February 24, 2005 File No. 1-13542
Dear Mr. Jacobs:
We refer to the comment letter dated April 19, 2005 from the staff (the "Staff") of the Securities and Exchange Commission relating to our response letter dated April 15, 2005 in connection with the Form 20-F and Form 6-K of Irsa Inversiones y Representaciones S.A. (the "Company", we" or "us") referenced above. We are providing the following responses to the Staff's comment letter and have numbered each response to correspond to the numbered comments in said comment letter. All comments received from the Staff have been reproduced here for ease of reference. This response letter is hereby submitted for filing by direct electronic transmission under the U.S. Securities Act of 1933, as amended.
Item 8. Financial Information
Legal or Arbitration Proceedings, page 145
1. Relating to prior comments l and 7, in future filings please disclose the nature of any accruals that have been, made for loss contingencies in accordance with paragraph 9 of SFAS 5.
We inform the Staff that in future filings we will disclose the nature of any accruals made for loss contingencies in accordance with paragraph 9 of SFAS 5.
2. Relating to prior comment 2, clarify to us whether your response is meant to indicate that future filings will use the terms prescribed by paragraph 3 of SFAS 5 in disclosures of litigation and any loss contingencies.
We inform the Staff that in future filings we will use the terms prescribed by paragraph 3 of SFAS 5 in disclosures of litigation and any loss contingencies.
<PAGE>
Mr. Steven Jacobs Securities and Exchange Commission April 29, 2005 Page 2
If you have any questions regarding the foregoing responses, our annual report on Form 20-F for the year ended June 30, 2004 or our Form 6-K filed February 24, 2005, please contact Gabriel Blasi at + (54 11) 4323 7449.
Sincerely,
IRSA INVERSIONES Y REPRESENTACIONES
SOCIEDAD ANONIMA
Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
[Letterhead of IRSA Inversiones y Representaciones S.A.]
April 29, 2005
By Facsimile and Courier
Mr. Steven Jacobs
Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
RE: IRSA Inversiones y Representaciones S.A.,
Form 20-F for the year ended June 30, 2004
Form 6-K filed February 24, 2005
File No. 1-13542
Dear Mr. Jacobs:
We refer to the comment letter dated April 19, 2005 from the staff
(the "Staff") of the Securities and Exchange Commission relating to our
response letter dated April 15, 2005 in connection with the Form 20-F and Form
6-K of Irsa Inversiones y Representaciones S.A. (the "Company", we" or "us")
referenced above. We are providing the following responses to the Staff's
comment letter and have numbered each response to correspond to the numbered
comments in said comment letter. All comments received from the Staff have
been reproduced here for ease of reference. This response letter is hereby
submitted for filing by direct electronic transmission under the U.S.
Securities Act of 1933, as amended.
Item 8. Financial Information
Legal or Arbitration Proceedings, page 145
1. Relating to prior comments l and 7, in future filings please disclose
the nature of any accruals that have been, made for loss
contingencies in accordance with paragraph 9 of SFAS 5.
We inform the Staff that in future filings we will disclose the
nature of any accruals made for loss contingencies in accordance with
paragraph 9 of SFAS 5.
2. Relating to prior comment 2, clarify to us whether your response is
meant to indicate that future filings will use the terms prescribed
by paragraph 3 of SFAS 5 in disclosures of litigation and any loss
contingencies.
We inform the Staff that in future filings we will use the terms
prescribed by paragraph 3 of SFAS 5 in disclosures of litigation and
any loss contingencies.
<PAGE>
Mr. Steven Jacobs
Securities and Exchange Commission
April 29, 2005
Page 2
If you have any questions regarding the foregoing responses, our
annual report on Form 20-F for the year ended June 30, 2004 or our Form 6-K
filed February 24, 2005, please contact Gabriel Blasi at + (54 11) 4323 7449.
Sincerely,
IRSA INVERSIONES Y REPRESENTACIONES
SOCIEDAD ANONIMA
By: /s/ Gabriel Blasi
________________________________
Gabriel Blasi
Chief Financial Officer
cc: David L. Williams, Esq.
Jaime Mercado, Esq.
</TEXT>
</DOCUMENT>