SEC Comment Letter for CCF HOLDING CO (CIK 0000943033) — May 31, 2005
CCF HOLDING CO (CIK 0000943033)
Date: May 31, 2005 · CIK: 0000943033 · Accession: 0000000000-05-026544
AI Filing Summary & Sentiment
File numbers found in text: 000-25846
Letter
May 31, 2005 Mail Stop 0408 CCF Holding Company 101 North Main Street Jonesboro, Georgia 30236 Attn: Mr. David B. Turner
Re: Item 4.01 Form 8-K Filed April 25, 2005 File No. 000-25846
Dear Mr. Turner:
We have reviewed your Item 4.01 Form 8-K for compliance with the form requirements and have the following comments:
Form 8-K - General compliance comments: 1. Please amend paragraph three of Item 4.01(a) to cover the two most recent fiscal years and any subsequent interim period from the date of the last audited financial statements to April 19, 2005, the date resignation. See Item 304(a)(1)(IV) of Regulation S-K. 2. Include a letter from the former accountants addressing the revised disclosures. File the amendment under cover of Form 8- K/A and include the ITEM 4 designation, including the letter from the former accountant filed as an Exhibit 16. Please file your supplemental response and amendment via EDGAR in response to these comments within 5 business days of the date of this letter. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. Direct any questions regarding the above to Ben Phippen at (202) 551-3697.
Sincerely,
Benjamin Phippen, Staff
Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> May 31, 2005 Mail Stop 0408 CCF Holding Company 101 North Main Street Jonesboro, Georgia 30236 Attn: Mr. David B. Turner Re: Item 4.01 Form 8-K Filed April 25, 2005 File No. 000-25846 Dear Mr. Turner: We have reviewed your Item 4.01 Form 8-K for compliance with the form requirements and have the following comments: Form 8-K - General compliance comments: 1. Please amend paragraph three of Item 4.01(a) to cover the two most recent fiscal years and any subsequent interim period from the date of the last audited financial statements to April 19, 2005, the date resignation. See Item 304(a)(1)(IV) of Regulation S-K. 2. Include a letter from the former accountants addressing the revised disclosures. File the amendment under cover of Form 8- K/A and include the ITEM 4 designation, including the letter from the former accountant filed as an Exhibit 16. Please file your supplemental response and amendment via EDGAR in response to these comments within 5 business days of the date of this letter. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. Direct any questions regarding the above to Ben Phippen at (202) 551-3697. Sincerely, Benjamin Phippen, Staff Accountant </TEXT> </DOCUMENT>