SEC Comment Letter for AMERICAN PETRO-HUNTER INC (CIK 0001040482) — Aug 18, 2005
AMERICAN PETRO-HUNTER INC (CIK 0001040482)
Date: Aug. 18, 2005 · CIK: 0001040482 · Accession: 0000000000-05-042836
AI Filing Summary & Sentiment
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
August 18, 2005
VIA U.S Mail and Facsimile to 604-507-2187
Mr. Patrick McGowan
Chief Executive Officer
American Petro-Hunter Inc.
205-16055 Fraser Highway
Surrey, BC V3S 2W9
Canada
Re: American Petro-Hinter Inc.
Item 4.01 Form 8-K
Filed August 9, 2005
File No. 0-22723
Dear Mr. McGowan:
We have reviewed your filing 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 more 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.
1. Please clarify your statements at paragraph (a)(i) to indicate
whether
your former auditor resigned voluntarily or was dismissed.
2. Revise paragraph (a)(iv) to indicate that the period through
which
there were no disagreements extended to March 24, 2005, the
effective date
of the change, if true, or address the disclosure requirements at
Item
304(a)(iv) of Regulation S-B.
3. Include an updated letter from the former auditor indicating
its
agreement with the revised disclosures in the amendment.
As appropriate, please amend your filing and respond to
these
comments within five business days or tell us when you will
respond.
Please furnish a cover letter with your amendment that keys your
responses
to our comments and provides any requested information. Please
understand
that we may have additional comments after reviewing your
amendment and
responses to our comments.
We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing
includes all information required under the Securities Exchange
Act of
1934 and that they have provided all information investors require
for an
informed investment decision. Since the company and its
management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have
made.
In connection with responding to our comments, please
provide, in
writing, a statement from the company acknowledging 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.
In addition, please be advised that the Division of
Enforcement has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filing or in response to
our
comments on your filing.
If you have any questions, please call Gabrielle Malits at
(202) 551-
3702.
Sincerely,
Jill Davis
Branch Chief
??
??
??
??
Mr. Patrick McGowan
American Petro-Hunter Inc.
August 18, 2005
page 2
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F STREET NE
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010
</TEXT>
</DOCUMENT>