SEC Comment Letter for RADALE IMPORTS INC (CIK 0001022666) — Jan 13, 2005
RADALE IMPORTS INC (CIK 0001022666)
Date: Jan. 13, 2005 · CIK: 0001022666 · Accession: 0000000000-05-002426
AI Filing Summary & Sentiment
Letter
January 13, 2005 Mail Stop 05-11 Lee Dodson, CEO Radale Imports, Inc. P.O. Box 1990 Rancho Santa Fe, CA 92067
Re: File Number 0-49708
Dear Mr. Dodson
The staff has received a SECPS letter from J.H. Cohn LLP notifying the Chief Accountant of the Commission that the registrant`s auditor/client relationship with J.H. Cohn LLP has ceased. This letter is to inform you that the registrant should file an Item 4 Form 8-K immediately. The filing was due no later than the fourth business day following the date the relationship with J.H. Cohn LLP ceased.
Item 304 of Regulation S-B describes the disclosure requirements of the Item 4 Form 8-K. In order for the former accountants to submit to you the letter required by Item 304(a)(3) of Regulation S-B, a copy of the filing should be furnished to them as soon as possible, but no later than the date you file the Form 8-K with the Commission. The accountant`s letter should be filed with the Commission as an exhibit to the 8-K when initially filed or as a subsequent amendment thereto no later than 10 days after the initial Form 8-K was filed.
If you are unable to file a Form 8-K and letter from the former accountant, please contact the staff immediately to explain your extenuating circumstances. Direct any questions to Babette Cooper at 202-824-5069.
Sincerely,
Babette Cooper
Staff Accountant
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<TYPE>LETTER
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<FILENAME>filename1.txt
<TEXT>
January 13, 2005
Mail Stop 05-11
Lee Dodson, CEO
Radale Imports, Inc.
P.O. Box 1990
Rancho Santa Fe, CA 92067
Re: File Number 0-49708
Dear Mr. Dodson
The staff has received a SECPS letter from J.H. Cohn LLP notifying
the Chief Accountant of the Commission that the registrant`s
auditor/client relationship with J.H. Cohn LLP has ceased. This
letter is to inform you that the registrant should file an Item 4
Form 8-K immediately. The filing was due no later than the fourth
business day following the date the relationship with J.H. Cohn
LLP
ceased.
Item 304 of Regulation S-B describes the disclosure requirements
of
the Item 4 Form 8-K. In order for the former accountants to
submit
to you the letter required by Item 304(a)(3) of Regulation S-B, a
copy of the filing should be furnished to them as soon as
possible,
but no later than the date you file the Form 8-K with the
Commission.
The accountant`s letter should be filed with the Commission as an
exhibit to the 8-K when initially filed or as a subsequent
amendment
thereto no later than 10 days after the initial Form 8-K was
filed.
If you are unable to file a Form 8-K and letter from the former
accountant, please contact the staff immediately to explain your
extenuating circumstances. Direct any questions to Babette Cooper
at
202-824-5069.
Sincerely,
Babette Cooper
Staff Accountant
??
??
??
??
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0306
DIVISION OF
CORPORATION FINANCE
</TEXT>
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