SEC Comment Letter for ENTRADA NETWORKS INC (CIK 0001000695) — Feb 23, 2005
ENTRADA NETWORKS INC (CIK 0001000695)
Date: Feb. 23, 2005 · CIK: 0001000695 · Accession: 0000000000-05-008727
AI Filing Summary & Sentiment
File numbers found in text: 000-26952
Letter
Mail Stop 04-06 February 23, 2005 Mr. Davinder Sethi Chief Financial Officer Entrada Networks, Inc. 5755 Oberlin Drive, Suite 204 San Diego, CA 92121
Re: Entrada Networks, Inc. Form 8-K filed February 10, 2005 File No. 000-26952
Dear Mr. Sethi:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comments are inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. After reviewing this information, we may or may not raise additional comments.
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 filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments 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 8-K, filed February 10, 2005
1. In the Item 4.01 Form 8-K you filed on February 10, 2005 you disclose that you "approved the selection of new independent accountants, as described below." The Form 8-K that was filed does not contain the referenced information regarding the new accountants. Revise your filing to provide the information required by Item 304(a)(2) of Regulation S-B.
General
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing reviewed by the staff to be certain that they have provided all information investors require for an informed decision. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In connection with responding to our comment, please provide, in writing, a statement from the company acknowledging that:
* The company is responsible for the adequacy and accuracy of the disclosure in the filing;
* Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
* The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing.
Please file your supplemental response and amendment via EDGAR in response to these comments within 10 days of the date of this letter. Please note that if you require longer than 10 days to respond, you should contact the staff immediately to request additional time. Any questions regarding the above should be directed to me at (202) 942-2894, or in my absence, to Robert Benton at (202) 942-1811.
Sincerely,
Christine Davis
Staff Accountant
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
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<TEXT>
Mail Stop 04-06
February 23, 2005
Mr. Davinder Sethi
Chief Financial Officer
Entrada Networks, Inc.
5755 Oberlin Drive, Suite 204
San Diego, CA 92121
Re: Entrada Networks, Inc.
Form 8-K filed February 10, 2005
File No. 000-26952
Dear Mr. Sethi:
We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments. If you disagree, we will consider your
explanation as to why our comments are inapplicable or a revision
is
unnecessary. Please be as detailed as necessary in your
explanation.
After reviewing this information, we may or may not raise
additional
comments.
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 filing.
We look forward to working with you in these respects. We welcome
any questions you may have about our comments 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 8-K, filed February 10, 2005
1. In the Item 4.01 Form 8-K you filed on February 10, 2005 you
disclose that you "approved the selection of new independent
accountants, as described below." The Form 8-K that was filed
does
not contain the referenced information regarding the new
accountants.
Revise your filing to provide the information required by Item
304(a)(2) of Regulation S-B.
General
We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision. Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.
In connection with responding to our comment, please provide,
in
writing, a statement from the company acknowledging that:
* The company is responsible for the adequacy and accuracy of the
disclosure in the filing;
* Staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and
* The company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.
Please file your supplemental response and amendment via
EDGAR
in response to these comments within 10 days of the date of this
letter. Please note that if you require longer than 10 days to
respond, you should contact the staff immediately to request
additional time. Any questions regarding the above should be
directed to me at (202) 942-2894, or in my absence, to Robert
Benton
at (202) 942-1811.
Sincerely,
Christine Davis
Staff Accountant
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Entrada Networks, Inc.
February 23, 2005
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