SEC Comment Letter for SOUTHERN BANC CO INC (CIK 0000946453) — Mar 22, 2005
SOUTHERN BANC CO INC (CIK 0000946453)
Date: March 22, 2005 · CIK: 0000946453 · Accession: 0000000000-05-013367
AI Filing Summary & Sentiment
Letter
By U.S. Mail and Facsimile to (256) 543-3864 Gates Little President and Chief Executive Officer The Southern Banc Company, Inc. 221 S. 6th Street Gadsden, Alabama 35901-4102 Forms 10-QSB for the quarters ended September 30, 2004 & December 31, 2004 File No. 033-93218
RE: The Southern Banc Company, Inc. Form 10-KSB for the fiscal year ended June 30, 2004 Filed September 28, 2004
Dear Mr. Little:
We have reviewed your filings and have the following comment. We have limited our review to only your financial statements and related disclosures and will make no further review of your documents. Where indicated, we think you should revise your documents in response to this comment. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation.
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filings. We look forward to working with you in these respects. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Form 10-K For The Fiscal Year Ended June 30, 2004
Report of Independent Registered Public Accounting Firm
1. Please amend your Form 10-KSB to file the report of the independent registered public accounting firm that indicates the city and state where the report was issued. Refer to Rule 2-02(a) of Regulation S-X.
* * * *
As appropriate, please respond to this comment within 10 business days or tell us when you will provide us with a response. Detailed cover letters greatly facilitate our review. Please file your cover letter on EDGAR. Please understand that we may have additional comments after reviewing your response to our comment.
You may contact Chris Harley, Staff Accountant, at (202) 942- 1926 or me at (202) 942-1939 if you have questions regarding this comment on the financial statements and related matters.
Sincerely,
Joyce Sweeney
Senior Staff Accountant
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<TEXT>
March 22, 2005
Mail Stop 0408
By U.S. Mail and Facsimile to (256) 543-3864
Gates Little
President and Chief Executive Officer
The Southern Banc Company, Inc.
221 S. 6th Street
Gadsden, Alabama 35901-4102
RE: The Southern Banc Company, Inc.
Form 10-KSB for the fiscal year ended June 30, 2004
Filed September 28, 2004
Forms 10-QSB for the quarters ended September 30, 2004
& December 31, 2004
File No. 033-93218
Dear Mr. Little:
We have reviewed your filings and have the following
comment.
We have limited our review to only your financial statements and
related disclosures and will make no further review of your
documents. Where indicated, we think you should revise your
documents
in response to this comment. If you disagree, we will consider
your
explanation as to why our comment is inapplicable or a revision is
unnecessary. Please be as detailed as necessary in your
explanation.
Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects. We welcome
any questions you may have about our comment or on any other
aspect
of our review. Feel free to call us at the telephone numbers
listed
at the end of this letter.
Form 10-K For The Fiscal Year Ended June 30, 2004
Report of Independent Registered Public Accounting Firm
1. Please amend your Form 10-KSB to file the report of the
independent registered public accounting firm that indicates the
city
and state where the report was issued. Refer to Rule 2-02(a) of
Regulation S-X.
* * * *
As appropriate, please respond to this comment within 10
business days or tell us when you will provide us with a response.
Detailed cover letters greatly facilitate our review. Please file
your cover letter on EDGAR. Please understand that we may have
additional comments after reviewing your response to our comment.
You may contact Chris Harley, Staff Accountant, at (202)
942-
1926 or me at (202) 942-1939 if you have questions regarding this
comment on the financial statements and related matters.
Sincerely,
Joyce Sweeney
Senior Staff Accountant
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The Southern Banc Company, Inc.
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