SEC Company Response from HINES HORTICULTURE INC (CIK 0001003515) — Dec 21, 2005
HINES HORTICULTURE INC (CIK 0001003515)
Date: Dec. 21, 2005 · CIK: 0001003515 · Accession: 0001019687-05-003466
AI Filing Summary & Sentiment
Referenced dates: December 21, 2005
Letter
December 21, 2005 Regina Balderas, Division of Corporation Finance United States Securities and Exchange Commission 450 Fifth Street, N.W., Stop 4-5 Washington, D.C. 20549 Telecopier Number: 202-772-9368
RE: HINES HORTICULTURE, INC.
Dear Ms. Balderas:
I have received your letter dated December 21, 2005 regarding your review and comments of our filings Form 10-K for Fiscal Year Ended December 31, 2004 and Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005 and September 30, 2005.
This letter is to confirm that based on our phone conversation today you have accepted our request for an extension until January 20, 2006 to respond to your comments. The extension is requested solely because of the minimal staff availability we have due to the Holidays.
If you have any questions please do not hesitate to call me at 949-936-8122.
Sincerely,
/s/ Claudia M. Pieropan
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<DOCUMENT> <TYPE>CORRESP <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> <PAGE> December 21, 2005 Regina Balderas, Division of Corporation Finance United States Securities and Exchange Commission 450 Fifth Street, N.W., Stop 4-5 Washington, D.C. 20549 Telecopier Number: 202-772-9368 RE: HINES HORTICULTURE, INC. Dear Ms. Balderas: I have received your letter dated December 21, 2005 regarding your review and comments of our filings Form 10-K for Fiscal Year Ended December 31, 2004 and Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005 and September 30, 2005. This letter is to confirm that based on our phone conversation today you have accepted our request for an extension until January 20, 2006 to respond to your comments. The extension is requested solely because of the minimal staff availability we have due to the Holidays. If you have any questions please do not hesitate to call me at 949-936-8122. Sincerely, /s/ Claudia M. Pieropan Claudia M. Pieropan Chief Financial Officer Cc: Jill S. Davis, Branch Chief </TEXT> </DOCUMENT>