SEC Company Response from APPALACHIAN BANCSHARES INC (CIK 0001019883) — Jul 28, 2005
APPALACHIAN BANCSHARES INC (CIK 0001019883)
Date: July 28, 2005 · CIK: 0001019883 · Accession: 0001167966-05-001034
AI Filing Summary & Sentiment
File numbers found in text: 001-15571
Referenced dates: July 25, 2005
Letter
VIA EDGAR AND FEDERAL EXPRESS Securities and Exchange Commission Division of Corporation Finance Appalachian Bancshares, Inc. Item 4.01 Form 8-K Filed July 1, 2005 File No. 001-15571
Dear Ms. Harley:
This letter is being submitted in response to the comments given by the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) set forth in your letter dated July 25, 2005 to Tracy R. Newton, Chief Executive Officer of Appalachian Bancshares, Inc. (the “Company”), with respect to the above-referenced Form 8-K. We are authorized by the Company to provide the responses contained in this letter on behalf of the Company.
For your convenience, we set forth each comment from your comment letter in bold typeface and include the Company’s response below it.
Cover Page
1.
Revise the cover page to use file number 001-15571.
The Company acknowledges the staff’s comment and proposes to commit to ensure that all of the Company’s future filings under the Securities Exchange Act (the “Exchange Act”) include the Company’s correct file number, 001-15571.
Chris Harley
Securities and Exchange Commission
July 28,
Page
Item 4.01 Changes in Registrant’s Certifying Accountant
2.
Please amend your Form 8-K to state whether your former auditor resigned, declined to stand for re-election, or was dismissed. Include an updated letter from your former auditor addressing your revised disclosure as an exhibit to your Form 8-K/A.
The Company acknowledges the staff’s comment and proposes to commit to use one of the terms “resigned”, “declined to stand for re-election” or “was dismissed” in any future Exchange Act filing reporting disclosure pursuant to Item 304(a)(1) of Regulation S-K.
______________________
In connection with responding to the staff’s comments noted above, the Company hereby acknowledges 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.
Thank you for your consideration. If you have any questions, feel free to contact me at (404) 815-3694.
Sincerely,
/s/
Paul Davis Fancher
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CORRESP
1
filename1.htm
Response to SEC Comments
[Letterhead
of Smith, Gambrell & Russell, LLP]
Paul
Davis Fancher
Direct
Dial: (404) 815-3694
Direct
Facsimile: (404) 685-6994
E-Mail:
pfancher@sgrlaw.com
July
28,
2005
VIA
EDGAR AND FEDERAL EXPRESS
Chris
Harley
Staff
Accountant
Securities
and Exchange Commission
Division
of Corporation Finance
Mail
Stop 4561
100
F
Street, N.E.
Washington,
D.C. 20002
Re:
Appalachian
Bancshares, Inc.
Item
4.01 Form 8-K
Filed
July 1, 2005
File
No. 001-15571
Dear
Ms.
Harley:
This
letter is being submitted in response to the comments given by the staff
of the
Division of Corporation Finance of the Securities and Exchange Commission
(the
“Commission”) set forth in your letter dated July 25, 2005 to Tracy R. Newton,
Chief Executive Officer of Appalachian Bancshares, Inc. (the “Company”), with
respect to the above-referenced Form 8-K. We are authorized by the Company
to
provide the responses contained in this letter on behalf of the
Company.
For
your
convenience, we set forth each comment from your comment letter in bold typeface
and include the Company’s response below it.
Cover
Page
1.
Revise
the cover page to use file number
001-15571.
The
Company acknowledges the staff’s comment and proposes to commit to ensure that
all of the Company’s future filings under the Securities Exchange Act (the
“Exchange Act”) include the Company’s correct file number,
001-15571.
Chris
Harley
Securities
and Exchange Commission
July
28,
2005
Page
2
Item
4.01 Changes in Registrant’s Certifying Accountant
2.
Please
amend your Form 8-K to state whether your former auditor resigned,
declined to stand for re-election, or was dismissed. Include an
updated
letter from your former auditor addressing your revised disclosure
as an
exhibit to your Form
8-K/A.
The
Company acknowledges the staff’s comment and proposes to commit to use one of
the terms “resigned”, “declined to stand for re-election” or “was dismissed” in
any future Exchange Act filing reporting disclosure pursuant to Item 304(a)(1)
of Regulation S-K.
______________________
In
connection with responding to the staff’s comments noted above, the Company
hereby acknowledges 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.
Thank
you
for your consideration. If you have any questions, feel free to contact me
at
(404) 815-3694.
Sincerely,
/s/
Paul Davis Fancher
Paul
Davis Fancher
cc:
Tracy
R. Newton
Appalachian
Bancshares,
Inc.