SEC Comment Letter for Prosoft Learning CORP (CIK 0001018693) — Apr 11, 2005

Prosoft Learning CORP (CIK 0001018693)
Date: April 11, 2005 · CIK: 0001018693 · Accession: 0000000000-05-017228

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AI Filing Summary & Sentiment

Date

April 11, 2005

Author

Gopal Dharia

Form

UPLOAD

Company

Prosoft Learning CORP (CIK 0001018693)

Letter

Mail Stop 04-07 April 11, 2005 Mr. William J. Weronick, Vice President Finance Prosoft Learning Corporation 410 N. 44th Street, Suite 600 Phoenix, AZ 85008

RE: Prosoft Learning Corporation Form 8-K filed on March 16, 2005 File No. 0-21535

Dear Mr. Weronick:

We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comments.

Please include in the amended filing, a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with your independent accountant the matters disclosed in the filing pursuant to this Item 4.02(a).

Please file an amendment via EDGAR in response to this comment 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 the above should be directed to Gopal R. Dharia at (202) 942-1973.

Sincerely,
Gopal Dharia
Senior Staff
Accountant

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 04-07
							April 11, 2005

Mr. William J. Weronick, Vice President Finance
Prosoft Learning Corporation
410 N. 44th Street, Suite 600
Phoenix, AZ  85008

RE:	Prosoft Learning Corporation
 	Form 8-K filed on March 16, 2005
            File No. 0-21535

Dear Mr. Weronick:

	We have reviewed your Item 4.02 Form 8-K for compliance with
the
form requirements and have the following comments.

	Please include in the amended filing, a statement of whether
the
audit committee, or the board of directors in the absence of an
audit
committee, or authorized officer or officers, discussed with your
independent accountant the matters disclosed in the filing
pursuant
to this Item 4.02(a).

	Please file an amendment via EDGAR in response to this
comment
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 the above should be directed to Gopal R.
Dharia
at (202) 942-1973.

									Sincerely,

									Gopal Dharia
						            		Senior Staff
Accountant

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</TEXT>
</DOCUMENT>

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