SEC Comment Letter for AMERICAN WATER STAR INC (CIK 0001041580) — Jul 25, 2005
AMERICAN WATER STAR INC (CIK 0001041580)
Date: July 25, 2005 · CIK: 0001041580 · Accession: 0000000000-05-037979
AI Filing Summary & Sentiment
Letter
April 28, 2005 By Facsimile and U.S. Mail Mr. Roger Mohlman President and CEO American Water Star, Inc. 4560 South Decatur Boulevard, Suite 301 Las Vegas, Nevada 89103
RE: American Water Star, Inc. Item 4.02 Form 8-K filed April 27, 2005 File No. 1-32220
Dear Mr. Mohlman:
We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comments.
1. Please amend your report to disclose the amount of the restatement for the specific periods involved. 2. Please tell us if your certifying officers have reconsidered the effect on the adequacy of your disclosure controls and procedures as of the end of the period covered by your Forms 10-QSB for the periods ended March 31, 2004, June 30, 2004 and September 30, 2004 in light of the error you have disclosed. Additionally, tell us what effect the error had on your current evaluation of disclosure controls and procedures as of your fiscal year end 2004.
You should file an amendment in response to these comments on or before May 5, 2005.
If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781.
Sincerely,
Anthony Watson
Staff Accountant
Show Raw Text
<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> April 28, 2005 By Facsimile and U.S. Mail Mr. Roger Mohlman President and CEO American Water Star, Inc. 4560 South Decatur Boulevard, Suite 301 Las Vegas, Nevada 89103 RE: American Water Star, Inc. Item 4.02 Form 8-K filed April 27, 2005 File No. 1-32220 Dear Mr. Mohlman: We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comments. 1. Please amend your report to disclose the amount of the restatement for the specific periods involved. 2. Please tell us if your certifying officers have reconsidered the effect on the adequacy of your disclosure controls and procedures as of the end of the period covered by your Forms 10-QSB for the periods ended March 31, 2004, June 30, 2004 and September 30, 2004 in light of the error you have disclosed. Additionally, tell us what effect the error had on your current evaluation of disclosure controls and procedures as of your fiscal year end 2004. You should file an amendment in response to these comments on or before May 5, 2005. If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781. Sincerely, Anthony Watson Staff Accountant ?? ?? ?? ?? April 28, 2005 Page 1 </TEXT> </DOCUMENT>