SEC Company Response from PACIFICHEALTH LABORATORIES INC (CIK 0001000278) — Jul 29, 2005
PACIFICHEALTH LABORATORIES INC (CIK 0001000278)
Date: July 29, 2005 · CIK: 0001000278 · Accession: 0000950116-05-002567
AI Filing Summary & Sentiment
File numbers found in text: 000-23495
Referenced dates: July 26, 2005
Letter
<PAGE> July 29, 2005 BY EDGAR -------- Mark K. Brunhofer Securities and Exchange Commission Mail Stop 6010 Washington D.C. 20549
Re: Pacifichealth Laboratories, Inc. Item 4.01 Form 8-K Filed June 28, 2005 File No. 000-23495
Dear Mr. Brunhofer:
This letter is in response to your letter dated July 26, 2005, addressed the undersigned, transmitting comments relating to the above-referenced Form 8-K.
The Company's response to the numbered Comments in your letter is contained below.
1. As our former accountants resigned, no decision was made by the Company to terminate our relationship with the former accountant. Our disclosures do indicate that the decision to engage our new accountants was approved by the board and the audit committee.
2. We have today filed via Edgar an amendment on Form 8-K/A attaching as Exhibit 16 the letter from our former accountant indicating their agreement with our disclosures, as required by item 3.04(a)(1)(iii) of Regulation S-B.
Please feel free to contact the undersigned with any question regarding this response.
Very truly yours,
/s/ Stephen P. Kuchen
Show Raw Text
<DOCUMENT>
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<TEXT>
<PAGE>
July 29, 2005
BY EDGAR
--------
Mark K. Brunhofer
Securities and Exchange Commission
Mail Stop 6010
Washington D.C. 20549
Re: Pacifichealth Laboratories, Inc.
Item 4.01 Form 8-K
Filed June 28, 2005
File No. 000-23495
Dear Mr. Brunhofer:
This letter is in response to your letter dated July 26, 2005, addressed the
undersigned, transmitting comments relating to the above-referenced Form 8-K.
The Company's response to the numbered Comments in your letter is contained
below.
1. As our former accountants resigned, no decision was made by the Company to
terminate our relationship with the former accountant. Our disclosures do
indicate that the decision to engage our new accountants was approved by the
board and the audit committee.
2. We have today filed via Edgar an amendment on Form 8-K/A attaching as Exhibit
16 the letter from our former accountant indicating their agreement with our
disclosures, as required by item 3.04(a)(1)(iii) of Regulation S-B.
Please feel free to contact the undersigned with any question regarding this
response.
Very truly yours,
/s/ Stephen P. Kuchen
</TEXT>
</DOCUMENT>