SEC Comment Letter for Remote Dynamics Inc (CIK 0000944400) — Jun 13, 2005
Remote Dynamics Inc (CIK 0000944400)
Date: June 13, 2005 · CIK: 0000944400 · Accession: 0000000000-05-029337
AI Filing Summary & Sentiment
Referenced dates: May 18, 2005, May 10, 2005
Letter
Mail Stop 0407 June 10, 2005 Via U.S. Mail and Fax (972-301-2263) Mr. W. Michael Smith Executive Vice President, Chief Operating Officer, Chief Financial Officer and Treasurer Remote Dynamics, Inc. 1155 Kas Drive Suite 100 Richardson, Texas 75081
RE: Remote Dynamics, Inc. Form 10-K for the fiscal year ended August 31, 2004 Filed November 18, 2004 File No. 0-26140
Dear Mr. Smith:
We have reviewed your supplemental response letter dated May 18, 2005 as well as your filing and have the following comment. As noted in our comment letter dated May 10, 2005, we have limited our review to your financial statements and related disclosures and do not intend to expand our review to other portions of your documents.
Annual Report on Form 10-K for the period ended August 31, 2004
Footnote 19: Change in Independent Principal Accountants, Page F-
1. Refer to our previous comment #3. Amend your Form 10-K to remove the disclosures regarding your change in accountants within the notes to your audited financial statements. Include this information in Item 9 of the Form 10-K, or alternatively, eliminate this disclosure.
* * * *
Please respond to these comments within 10 business days or tell us when you will provide us with a response. You may contact Dave Walz, Staff Accountant, at (202) 551-3358 or Ivette Leon, Assistant Chief Accountant, at (202) 551-3351 if you have questions regarding comments on the financial statements and related matters. Please contact me at (202) 551-3810 if you have any other questions.
Sincerely,
Larry Spirgel
Assistant Director
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<TEXT>
Mail Stop 0407
June 10, 2005
Via U.S. Mail and Fax (972-301-2263)
Mr. W. Michael Smith
Executive Vice President, Chief Operating Officer, Chief Financial
Officer and Treasurer
Remote Dynamics, Inc.
1155 Kas Drive
Suite 100
Richardson, Texas 75081
RE: Remote Dynamics, Inc.
Form 10-K for the fiscal year ended August 31, 2004
Filed November 18, 2004
File No. 0-26140
Dear Mr. Smith:
We have reviewed your supplemental response letter dated May
18, 2005 as well as your filing and have the following comment.
As
noted in our comment letter dated May 10, 2005, we have limited
our
review to your financial statements and related disclosures and do
not intend to expand our review to other portions of your
documents.
Annual Report on Form 10-K for the period ended August 31, 2004
Footnote 19: Change in Independent Principal Accountants, Page F-
41
1. Refer to our previous comment #3. Amend your Form 10-K to
remove
the disclosures regarding your change in accountants within the
notes
to your audited financial statements. Include this information in
Item 9 of the Form 10-K, or alternatively, eliminate this
disclosure.
* * * *
Please respond to these comments within 10 business days or
tell us when you will provide us with a response. You may contact
Dave Walz, Staff Accountant, at (202) 551-3358 or Ivette Leon,
Assistant Chief Accountant, at (202) 551-3351 if you have
questions
regarding comments on the financial statements and related
matters.
Please contact me at (202) 551-3810 if you have any other
questions.
Sincerely,
Larry Spirgel
Assistant Director
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Mr. W. Michael Smith
Remote Dynamics, Inc.
June 10, 2005
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
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