SEC Company Response from HARTCOURT COMPANIES INC (CIK 0000949427) — Jul 11, 2005

HARTCOURT COMPANIES INC (CIK 0000949427)
Date: July 11, 2005 · CIK: 0000949427 · Accession: 0001019687-05-001875

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AI Filing Summary & Sentiment

Date

July 11, 2005

Author

/s/ Carrie Hartwick

Form

CORRESP

Company

HARTCOURT COMPANIES INC (CIK 0000949427)

Letter

[LETTERHEAD OF THE HARTCOURT COMPANIES, INC.] July 11, 2005 Steven Jacobs Accounting Branch Chief Division of Corporate Finance US Securities and Exchange Commission Washington, D.C. 20549

Re: Hartcourt Companies, Inc. Form 10-KSB for the year ended December 31, 2004 Form 10-QSB for the quarter ended March 31, 2005 File No. 1-12671

Dear Mr. Jacobs,

Below is our response to your June 10, 2005 inquiry.

FORM 10-KSB FOR THE YEAR ENDED DECEMBER 31, 2004 ------------------------------------------------ CONSOLIDATED FINANCIAL STATEMENTS --------------------------------- REPORT OF INDEPENDENT REGISTERED PUBIC ACCOUNTING FIRM ------------------------------------------------------

1. We filed an amended Form 10-KSB on June 29, 2005 to include an audit report for the 2003 fiscal year ended on December 31, 2004.

FORM 10-QSB FOR THE QUARTER ENDED MARCH 31, 2005 ------------------------------------------------

2. We will file Exchange Act reports pursuant to Regulation S-K beginning with the next reporting period.

Sincerely,
/s/ Carrie Hartwick

Show Raw Text

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[LETTERHEAD OF THE HARTCOURT COMPANIES, INC.]

                                              July 11, 2005

Steven Jacobs
Accounting Branch Chief
Division of Corporate Finance
US Securities and Exchange Commission
Washington, D.C. 20549

Re:  Hartcourt Companies, Inc.
     Form 10-KSB for the year ended December 31, 2004
     Form 10-QSB for the quarter ended March 31, 2005
     File No. 1-12671

Dear Mr. Jacobs,

     Below is our response to your June 10, 2005 inquiry.

FORM 10-KSB FOR THE YEAR ENDED DECEMBER 31, 2004
------------------------------------------------
CONSOLIDATED FINANCIAL STATEMENTS
---------------------------------
REPORT OF INDEPENDENT REGISTERED PUBIC ACCOUNTING FIRM
------------------------------------------------------

1. We filed an amended Form 10-KSB on June 29, 2005 to include an audit report
for the 2003 fiscal year ended on December 31, 2004.

FORM 10-QSB FOR THE QUARTER ENDED MARCH 31, 2005
------------------------------------------------

2. We will file Exchange Act reports pursuant to Regulation S-K beginning with
the next reporting period.

                                              Sincerely,

                                              /s/ Carrie Hartwick

                                              Carrie Hartwick
                                              Interim Chief Financial Officer

cc: Rachel Zablow, Staff Accountant, Division of Corporate Finance, SEC

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