SEC Comment Letter for DIEDRICH COFFEE INC (CIK 0000947661) — Apr 12, 2005
DIEDRICH COFFEE INC (CIK 0000947661)
Date: April 12, 2005 · CIK: 0000947661 · Accession: 0000000000-05-017617
AI Filing Summary & Sentiment
Letter
Mail Stop 3-8 By Facsimile and U.S. Mail Mr. Martin A. Lynch Chief Financial Officer Diedrich Coffee, Inc. 28 Executive Park, Suite 200 Irvine, California 92614
RE: Diedrich Coffee, Inc. Item 4.02 Form 8-K filed April 1, 2005 File No. 0-21203
Dear Mr. Lynch:
We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comment. 1. Please amend your report to include the specific nature of the errors in your lease accounting. Your current disclosure is silent in this regard.
You should file an amendment in response to these comments on or before April 11, 2005.
If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781.
Sincerely,
Anthony Watson
Staff Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> April 4, 2005 Mail Stop 3-8 By Facsimile and U.S. Mail Mr. Martin A. Lynch Chief Financial Officer Diedrich Coffee, Inc. 28 Executive Park, Suite 200 Irvine, California 92614 RE: Diedrich Coffee, Inc. Item 4.02 Form 8-K filed April 1, 2005 File No. 0-21203 Dear Mr. Lynch: We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comment. 1. Please amend your report to include the specific nature of the errors in your lease accounting. Your current disclosure is silent in this regard. You should file an amendment in response to these comments on or before April 11, 2005. If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781. Sincerely, Anthony Watson Staff Accountant ?? ?? ?? ?? April 1, 2005 Page 2 </TEXT> </DOCUMENT>