SEC Comment Letter for IElement CORP (CIK 0001043105) — Mar 16, 2005
IElement CORP (CIK 0001043105)
Date: March 16, 2005 · CIK: 0001043105 · Accession: 0000000000-05-012483
AI Filing Summary & Sentiment
Letter
February 23, 2005 Mail Stop 0511 Mr. Ivan Zweig, CEO Mailkey Corporation 17194 Preston Rd., Suite 102 PMB 341 Dallas, TX 75248
Re: Form 8-K filed 2/04/2005 File No. 0-29331
Dear Mr. Zweig:
We have reviewed your filing and have the following additional comments to supplement our previous letter of this same date.
This letter is to inform you should amend Form 8-K filed February 4, 2005 to include also letters from each of the previous accountants that were dismissed as identified in Form 8-K filed 2/04/2005 as soon as possible.
Item 304 of Regulation S-B describes the disclosure requirements of the Item 4 Form 8-K. In order for the former accountants to submit to you the letter required by Item 304(a) (3) of Regulation S-B, a copy of the filing should be furnished to them as soon as possible. The accountants` letters were due to be filed with the Commission as an exhibit to the 8-K in the amended Form 8-K no later than 10 days after the initial Form 8-K was filed.
You should file your supplemental response and amendment via EDGAR in response to these comments as soon as possible. Please contact the staff immediately if you require longer than 10 days to respond. Direct any questions regarding this letter to the undersigned at 202.942.1856.
Sincerely,
Donald G. Wiland
Staff Accountant
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
February 23, 2005
Mail Stop 0511
Mr. Ivan Zweig, CEO
Mailkey Corporation
17194 Preston Rd., Suite 102 PMB 341
Dallas, TX 75248
Re: Form 8-K filed 2/04/2005
File No. 0-29331
Dear Mr. Zweig:
We have reviewed your filing and have the following additional
comments to supplement our previous letter of this same date.
This letter is to inform you should amend Form 8-K filed February
4,
2005 to include also letters from each of the previous accountants
that were dismissed as identified in Form 8-K filed 2/04/2005 as
soon
as possible.
Item 304 of Regulation S-B describes the disclosure requirements
of
the Item 4 Form 8-K. In order for the former accountants to
submit
to you the letter required by Item 304(a) (3) of Regulation S-B, a
copy of the filing should be furnished to them as soon as
possible.
The accountants` letters were due to be filed with the Commission
as
an exhibit to the 8-K in the amended Form 8-K no later than 10
days
after the initial Form 8-K was filed.
You should file your supplemental response and amendment via EDGAR
in
response to these comments as soon as possible. Please contact
the
staff immediately if you require longer than 10 days to respond.
Direct any questions regarding this letter to the undersigned at
202.942.1856.
Sincerely,
Donald G. Wiland
Staff Accountant
??
??
??
??
1
1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0306
DIVISION OF
CORPORATION FINANCE
</TEXT>
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