SEC Comment Letter for Outdoor Holding (POWW) — Jul 8, 2009
Outdoor Holding Co
Date: July 8, 2009 · CIK: 0001015383 · Accession: 0000000000-09-036012
AI Filing Summary & Sentiment
File numbers found in text: 001-13101
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3561 July 8, 2009 Mr. Borivoje Vukadinovic Chief Executive Officer and Chief Financial Officer Retrospettiva, Inc. 112 West 9th Street, Suite 518 Los Angeles, CA 90015 Re: Retrospettiva, Inc. Form 10-K for Fiscal Year Ended December 31, 2008 Filed April 15, 2009 File No. 001-13101
Dear Mr. Vukadinovic: We issued comments to you on the above captioned filings on May 8, 2009. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to contact us by July 21, 2009 to provide a substantive response to these comments or to advise us why you are unable to respond and when you will be able to do so. If you do not respond to the outstanding comments by July 21, 2009, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosures. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff's decision to release publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff's decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm and http://sec.gov/news/press/2005-72.htm .
Mr. Borivoje Vukadinovic Retrospettiva, Inc. July 8, 2009 Page 2 You may contact Raquel Howard, Staff Accountant, at (202) 551-3291 or Ryan Milne, Accounting Branch Chief, at (202) 551-3688 if you have any questions.
S i n c e r e l y , T i a L . J e n k i n s Senior Assistant Chief Accountant Office of Beverages, Apparel and H e a l t h C a r e S e r v i c e s
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561
July 8, 2009 Mr. Borivoje Vukadinovic Chief Executive Officer and Chief Financial Officer Retrospettiva, Inc. 112 West 9th Street, Suite 518 Los Angeles, CA 90015
Re: Retrospettiva, Inc.
Form 10-K for Fiscal Year Ended December 31, 2008
Filed April 15, 2009 File No. 001-13101
Dear Mr. Vukadinovic:
We issued comments to you on the above captioned filings on May 8, 2009. As of
the date of this letter, these comments remain outstanding and unresolved. We expect you to contact us by July 21, 2009 to provide a substantive response to these comments or to advise us why you are unable to respond and when you will be able to do so.
If you do not respond to the outstanding comments by July 21, 2009, we will,
consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosures. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff's decision to release publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff's decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm
and http://sec.gov/news/press/2005-72.htm .
Mr. Borivoje Vukadinovic
Retrospettiva, Inc. July 8, 2009 Page 2
You may contact Raquel Howard, Staff Accountant, at (202) 551-3291 or Ryan
Milne, Accounting Branch Chief, at (202) 551-3688 if you have any questions.
S i n c e r e l y , T i a L . J e n k i n s Senior Assistant Chief Accountant Office of Beverages, Apparel and H e a l t h C a r e S e r v i c e s