SEC Comment Letter for SP Holding CORP (CIK 0001014343) — Jun 7, 2005
SP Holding CORP (CIK 0001014343)
Date: June 7, 2005 · CIK: 0001014343 · Accession: 0000000000-05-028216
AI Filing Summary & Sentiment
Letter
Mail Stop 0407 August 26, 2004 Mr. Mark Schaftlein Chief Financial Officer Speedcom Wireless Corporation 7020 Professional Parkway East Sarasota, FL 34240
RE: Speedcom Wireless Corporation Form 8-K filed August 19, 2004 File No. 0-21061
Dear Mr. Schaftlein:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your documents in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. 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. 1. When you engage a new accountant, please report the engagement in a new Form 8-K and comply with the requirements of Regulation S0K Item 304 (a)(2). In making any disclosures about consultations with your new accountants, please ensure you disclose any consultations up through the date of the engagement. 2. To the extent that you make changes to the Form 8-K to comply with our comments, please obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountant agrees with the statements made in your revised Form 8-K. * * * *
Please file your supplemental response and amendment via EDGAR in response to these comments within 5 business days of the date of this letter. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. Any questions regarding these comments may be directed to Kathleen Kerrigan, Staff Accountant, at (202) 942- 1944.
Sincerely,
Kathleen Kerrigan
Staff Accountant
Show Raw Text
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<TEXT>
Mail Stop 0407
August 26, 2004
Mr. Mark Schaftlein
Chief Financial Officer
Speedcom Wireless Corporation
7020 Professional Parkway East
Sarasota, FL 34240
RE: Speedcom Wireless Corporation
Form 8-K filed August 19, 2004
File No. 0-21061
Dear Mr. Schaftlein:
We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your documents in
response to these comments. If you disagree, we will consider
your
explanation as to why our comment is inapplicable or a revision is
unnecessary. Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
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.
1. When you engage a new accountant, please report the engagement
in
a new Form 8-K and comply with the requirements of Regulation S0K
Item 304 (a)(2). In making any disclosures about consultations
with
your new accountants, please ensure you disclose any consultations
up
through the date of the engagement.
2. To the extent that you make changes to the Form 8-K to comply
with
our comments, please obtain and file an updated Exhibit 16 letter
from the former accountants stating whether the accountant agrees
with the statements made in your revised Form 8-K.
* * * *
Please file your supplemental response and amendment via
EDGAR
in response to these comments within 5 business days of the date
of
this letter. Please note that if you require longer than 5
business
days to respond, you should contact the staff immediately to
request
additional time. Any questions regarding these comments may be
directed to Kathleen Kerrigan, Staff Accountant, at (202) 942-
1944.
Sincerely,
Kathleen Kerrigan
Staff Accountant
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Mr. Mark Schaftlein
Speedcom Wireless Corporation
August 26, 2004
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