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SEC Company Response from BOOTH CREEK SKI HOLDINGS INC (CIK 0001037253) — May 3, 2005

BOOTH CREEK SKI HOLDINGS INC (CIK 0001037253)
Date: May 3, 2005 · CIK: 0001037253 · Accession: 0001193125-05-093782

AI Filing Summary & Sentiment

File numbers found in text: 333-26091

Referenced dates: April 12, 2005

Date
May 3, 2005
Author
/s/ Brian J. Pope
Form
CORRESP
Company
BOOTH CREEK SKI HOLDINGS INC (CIK 0001037253)

Letter

United States Securities and Exchange Commission Washington, D.C. 20549 Attention: David R. Humphrey File No. 333-26091

Re: Booth Creek Ski Holdings, Inc. (the “Company”)

Dear Mr. Humphrey:

This letter is being delivered in response to that certain letter dated April 12, 2005 from you to the Company with respect to the Company’s Annual Report on Form 10-K for the year ended October 29, 2004 (File No. 333-26091).

Pursuant to the letter, the Company does hereby acknowledge that:

(i) the Company is responsible for the adequacy and accuracy of the disclosure in such Form 10-K;

(ii) SEC comments or changes to disclosure in response to SEC comments do not foreclose the SEC from taking any action with respect to such Form 10-K; and

(iii) the Company may not assert SEC comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

Please feel free to contact me at (530) 550-5103 with any questions.

Sincerely,
/s/ Brian J. Pope

Show Raw Text
CORRESP
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filename1.htm

Correspondence Letter

 May 3, 2005

 United States Securities and Exchange Commission

 Washington, D.C. 20549

 Attention: David R. Humphrey

Re:
Booth Creek Ski Holdings, Inc. (the “Company”)

 File No. 333-26091

 Dear Mr. Humphrey:

 This letter is being delivered in response to that certain letter dated
April 12, 2005 from you to the Company with respect to the Company’s Annual Report on Form 10-K for the year ended October 29, 2004 (File No. 333-26091).

Pursuant to the letter, the Company does hereby acknowledge that:

 (i) the Company is responsible for the adequacy and accuracy of the disclosure in such Form 10-K;

 (ii) SEC comments or changes to disclosure in
response to SEC comments do not foreclose the SEC from taking any action with respect to such Form 10-K; and

 (iii) the Company may not assert SEC comments as a defense in any proceeding initiated by the SEC or any person under the federal
securities laws of the United States.

 Please feel free to
contact me at (530) 550-5103 with any questions.

 Sincerely,

 /s/ Brian J. Pope

 Brian J. Pope

 Vice President of Accounting & Finance