SEC Company Response from LION — Nov 16, 2005
LION INC/WA (CIK 0000941179)
Date: Nov. 16, 2005 · CIK: 0000941179 · Accession: 0000930413-05-007682
AI Filing Summary & Sentiment
File numbers found in text: 000-25159
Referenced dates: OCTOBER 20, 2005, October 20, 2005
Letter
November 16, 2005 FILED BY EDGAR Mr. Patrick Gilmore Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549
RE: LION, INC. FORM 10-KSB FOR FISCAL YEAR ENDED DECEMBER 31, 2004 COMMENT LETTER DATED OCTOBER 20, 2005 FILE NO. 000-25159
Dear Mr. Gilmore:
On behalf of LION, Inc., we are writing to confirm our telephone conversation and inform you that you can expect a response to your comment letter dated October 20, 2005 by December 9, 2005. We had originally requested an extension to December 16, 2005.
On November 14, 2005, LION filed its Form 10-QSB for FQE September 30, 2005. LION is addressing the issues you have raised relating to its financial statements and related disclosures and has added additional resources and expertise to assist in the process. A response to your comments also requires the involvement of LION's independent registered public accounting firm, which has limited availability until the last full week of November.
If you have any questions, please feel free to call me at (425) 353-8883.
Sincerely,
TOLLEFSEN BUSINESS LAW P.C.
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<TEXT>
TOLLEFSEN BUSINESS LAW P.C.
EVERETT MUTUAL TOWER
2707 COLBY AVENUE, SUITE 1116
EVERETT, WASHINGTON 98201
TELEPHONE (425) 353-8883
FAX (425) 353-9415
November 16, 2005
FILED BY EDGAR
Mr. Patrick Gilmore
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: LION, INC.
FORM 10-KSB FOR FISCAL YEAR ENDED DECEMBER 31, 2004
COMMENT LETTER DATED OCTOBER 20, 2005
FILE NO. 000-25159
Dear Mr. Gilmore:
On behalf of LION, Inc., we are writing to confirm our telephone
conversation and inform you that you can expect a response to your comment
letter dated October 20, 2005 by December 9, 2005. We had originally requested
an extension to December 16, 2005.
On November 14, 2005, LION filed its Form 10-QSB for FQE September 30,
2005. LION is addressing the issues you have raised relating to its financial
statements and related disclosures and has added additional resources and
expertise to assist in the process. A response to your comments also requires
the involvement of LION's independent registered public accounting firm, which
has limited availability until the last full week of November.
If you have any questions, please feel free to call me at (425)
353-8883.
Sincerely,
TOLLEFSEN BUSINESS LAW P.C.
/s/ Stephen Tollefsen
STEPHEN N. TOLLEFSEN
Attorney at Law
</TEXT>
</DOCUMENT>