SEC Comment Letter for HARTCOURT COMPANIES INC (CIK 0000949427) — Aug 8, 2005
HARTCOURT COMPANIES INC (CIK 0000949427)
Date: Aug. 8, 2005 · CIK: 0000949427 · Accession: 0000000000-05-040774
AI Filing Summary & Sentiment
Referenced dates: July 11, 2005
Letter
August 8, 2005 Mail Stop 4561 Ms. Carrie Hartwick Interim Chief Financial Officer Hartcourt Companies, Inc. 3F, 710 Chang Ping Road Shanghai 200040 China
Re: Hartcourt Companies, Inc. Form 10-KSB for the year ended December 31, 2004 Filed April 15, 2005 File No. 1-12671
Dear Ms. Hartwick:
We have reviewed your response letter dated July 11, 2005 and related amendment and have the following additional comment. As previously stated, this comment requires amendment to the referenced filing previously filed with the Commission.
Form 10-KSB for the year ended December 31, 2004
Consolidated Financial Statements
Independent Auditor`s Report, page F-1
1. We note that your audit report for the 2003 fiscal year contains a qualified opinion. Considering that a qualified opinion is not consistent with Rule 2.02(b) of Regulation S-X, we do not consider the requirement for audited financial statements to have been met and the related financial statements are unacceptable. Refer to SAB Topic 1E. Please revise as appropriate.
As appropriate, please amend your Form 10-KSB and respond to this comment within 10 business days or tell us when you will provide us with a response. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. 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 amendment and response to our comment.
You may contact Rachel Zablow, Staff Accountant at (202) 551- 3428 or the undersigned at (202) 551-3403 if you have questions.
Sincerely,
Steven Jacobs
Accounting Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
August 8, 2005
Mail Stop 4561
Ms. Carrie Hartwick
Interim Chief Financial Officer
Hartcourt Companies, Inc.
3F, 710 Chang Ping Road
Shanghai 200040
China
Re: Hartcourt Companies, Inc.
Form 10-KSB for the year ended December 31, 2004
Filed April 15, 2005
File No. 1-12671
Dear Ms. Hartwick:
We have reviewed your response letter dated July 11, 2005
and
related amendment and have the following additional comment. As
previously stated, this comment requires amendment to the
referenced
filing previously filed with the Commission.
Form 10-KSB for the year ended December 31, 2004
Consolidated Financial Statements
Independent Auditor`s Report, page F-1
1. We note that your audit report for the 2003 fiscal year
contains a
qualified opinion. Considering that a qualified opinion is not
consistent with Rule 2.02(b) of Regulation S-X, we do not consider
the requirement for audited financial statements to have been met
and
the related financial statements are unacceptable. Refer to SAB
Topic 1E. Please revise as appropriate.
As appropriate, please amend your Form 10-KSB and respond to
this comment within 10 business days or tell us when you will
provide
us with a response. Please furnish a cover letter with your
amendment that keys your responses to our comments and provides
any
requested supplemental information. 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 amendment and response to our comment.
You may contact Rachel Zablow, Staff Accountant at (202)
551-
3428 or the undersigned at (202) 551-3403 if you have questions.
Sincerely,
Steven Jacobs
Accounting Branch Chief
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Hartcourt Companies, Inc.
August 8, 2005
Page 2
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