SEC Comment Letter for MEDIA SCIENCES INTERNATIONAL INC (CIK 0001024022) — Jul 27, 2005
MEDIA SCIENCES INTERNATIONAL INC (CIK 0001024022)
Date: July 27, 2005 · CIK: 0001024022 · Accession: 0000000000-05-038702
AI Filing Summary & Sentiment
Letter
Mail Stop 7010 July 27, 2005 Ms. Denise Hawkins, Principal Financial Officer Media Sciences International, Inc. 8 Allerman Road Oakland, New Jersey 07436
Re: Media Sciences International, Inc. Form 10-KSB/A for Fiscal Year Ended June 30, 2004 Forms 10-QSB/A for Fiscal Quarters Ended September 30, and December 31, 2004 Filed July 22, 2005 File No. 1-6053
Dear Ms. Hawkins:
We have reviewed your filings and have the following comments. Where indicated, we think you should revise your document 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 information so we may better understand your disclosure. After reviewing this information, we may 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 any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Form 10-KSB/A for Fiscal Year Ended June 30, 2004
Report of Independent Registered Public Accounting Firm, page F-1
1. Please request J.H. Cohn LLP to revise their report to include an explanatory paragraph for the restatement of your June 30, 2004 financial statements in accordance with paragraph 12 of AU Section 420.
Controls and Procedures, page 49
2. In light of your restatement that resulted from material weaknesses as disclosed in the fourth paragraph on page 49, tell us in reasonable detail the basis for your officers` conclusions that the company`s disclosure controls and procedures were nonetheless effective as of the end of the periods covered by the amended reports. Disclosure controls and procedures are either effective or not effective.
As appropriate, please amend your filings and respond to these comments within 10 business days or tell us when you will provide us with a response. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
You may contact Bret Johnson at (202) 551-3753 or me at (202) 551-3768 if you have questions regarding our comments.
Sincerely,
John Cash
Accounting Branch Chief
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
July 27, 2005
Ms. Denise Hawkins, Principal Financial Officer
Media Sciences International, Inc.
8 Allerman Road
Oakland, New Jersey 07436
Re: Media Sciences International, Inc.
Form 10-KSB/A for Fiscal Year Ended June 30, 2004
Forms 10-QSB/A for Fiscal Quarters Ended September 30,
2004
and
December 31, 2004
Filed July 22, 2005
File No. 1-6053
Dear Ms. Hawkins:
We have reviewed your filings and have the following
comments.
Where indicated, we think you should revise your document 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
information so we may better understand your disclosure. After
reviewing this information, we may 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 any other aspect
of
our review. Feel free to call us at the telephone numbers listed
at
the end of this letter.
Form 10-KSB/A for Fiscal Year Ended June 30, 2004
Report of Independent Registered Public Accounting Firm, page F-1
1. Please request J.H. Cohn LLP to revise their report to
include an explanatory paragraph for the restatement of your June
30,
2004 financial statements in accordance with paragraph 12 of AU
Section 420.
Controls and Procedures, page 49
2. In light of your restatement that resulted from material
weaknesses as disclosed in the fourth paragraph on page 49, tell
us
in reasonable detail the basis for your officers` conclusions that
the company`s disclosure controls and procedures were nonetheless
effective as of the end of the periods covered by the amended
reports. Disclosure controls and procedures are either effective
or
not effective.
As appropriate, please amend your filings and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response. Please furnish a cover letter with your
amendment
that keys your responses to our comments and provides any
requested
information. Detailed cover letters greatly facilitate our
review.
Please understand that we may have additional comments after
reviewing your amendment and responses to our comments.
You may contact Bret Johnson at (202) 551-3753 or me at
(202)
551-3768 if you have questions regarding our comments.
Sincerely,
John Cash
Accounting Branch Chief
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Denise Hawkins
Media Sciences International, Inc.
July 27, 2005
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>