SEC Comment Letter for ANOORAQ RESOURCES CORP (CIK 0001028277) — Nov 23, 2005
ANOORAQ RESOURCES CORP (CIK 0001028277)
Date: Nov. 23, 2005 · CIK: 0001028277 · Accession: 0000000000-05-059259
AI Filing Summary & Sentiment
File numbers found in text: 001-31930
Letter
November 23, 2005 Mr. Jeffrey R. Mason Chief Financial Officer Anooraq Resources Corporation 800 West Pender Street, Suite 1020 Vancouver, British Columbia V6C 2V6 Canada
Re: Anooraq Resources Corporation Form 20-F for the Fourteen Months Ended December 31, Filed July 15, 2005 File No. 001-31930 Supplemental Response dated October 27, 2005
Dear Mr. Mason:
We have reviewed your Form 20-F and related filings for the fourteen months ended December 31, 2004 and have the following comments. We have limited our review of your filing to those issues we have addressed in our 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.
Form 20-F For the Fourteen Months Ended December 31, 2004
General
1. Please file the amended Form 20-F for the fourteen months ended December 31, 2004 as soon as possible.
2. Please be advised that your next annual report on Form 20-F should include audited financial statements for the transition period.
Exhibits 15.7 and 15.8
3. Please remove the unaudited consolidated financial statements for the three months ended January 31, 2003.
Closing Comments
Please respond to these comments within 10 business days or tell us when you will provide us with a response. Please furnish a letter that keys your responses to our comments and provides any requested information. Detailed letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your responses to our comments.
You may contact Yong Choi at (202) 551-3758 if you have questions regarding comments on the financial statements and related matters. Please contact me at (202) 551-3684 with any other questions.
Sincerely,
April Sifford
Branch Chief
Show Raw Text
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<TYPE>LETTER
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<FILENAME>filename1.txt
<TEXT>
November 23, 2005
Mr. Jeffrey R. Mason
Chief Financial Officer
Anooraq Resources Corporation
800 West Pender Street, Suite 1020
Vancouver, British Columbia V6C 2V6
Canada
Re: Anooraq Resources Corporation
Form 20-F for the Fourteen Months Ended December 31,
2004
Filed July 15, 2005
File No. 001-31930
Supplemental Response dated October 27, 2005
Dear Mr. Mason:
We have reviewed your Form 20-F and related filings for the
fourteen months ended December 31, 2004 and have the following
comments. We have limited our review of your filing to those
issues
we have addressed in our 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.
Form 20-F For the Fourteen Months Ended December 31, 2004
General
1. Please file the amended Form 20-F for the fourteen months ended
December 31, 2004 as soon as possible.
2. Please be advised that your next annual report on Form 20-F
should
include audited financial statements for the transition period.
Exhibits 15.7 and 15.8
3. Please remove the unaudited consolidated financial statements
for
the three months ended January 31, 2003.
Closing Comments
Please respond to these comments within 10 business days or
tell us when you will provide us with a response. Please furnish
a
letter that keys your responses to our comments and provides any
requested information. Detailed letters greatly facilitate our
review. Please understand that we may have additional comments
after
reviewing your responses to our comments.
You may contact Yong Choi at (202) 551-3758 if you have
questions regarding comments on the financial statements and
related
matters. Please contact me at (202) 551-3684 with any other
questions.
Sincerely,
April Sifford
Branch Chief
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Mr. Mason
Anooraq Resources Corporation
November 23, 2005
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010
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