SEC Comment Letter for NEBRASKA BOOK CO (CIK 0001056758) — Mar 30, 2005
NEBRASKA BOOK CO (CIK 0001056758)
Date: March 30, 2005 · CIK: 0001056758 · Accession: 0000000000-05-015041
AI Filing Summary & Sentiment
File numbers found in text: 333-48221, 333-48225
Letter
By Facsimile and U.S. Mail Mr. Allan G. Siemek Vice President and Treasurer NBC Acquisition Corp. 4700 South 19th Street Lincoln, NE 68501 Nebraska Book Company Item 4.02 Form 8-K filed March 28, 2005 File No. 333-48221
RE: NBC Acquisition Corp. Item 4.02 Form 8-K filed March 28, 2005 File No. 333-48225
Dear Mr. Siemek:
We have reviewed your Item 4.02 Form 8-K`s for compliance with the form requirements and have the following comment.
Please amend your reports to include all of the information required by Item 4.02(a) of Form 8-K, including a brief description of the facts underlying the conclusion to the extent known to you at the time of filing. As such, please disclose the amount of the restatement and the specific periods involved.
You should file an amendment in response to this comment on or before April 6, 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> March 30, 2005 Mail Stop 3-8 By Facsimile and U.S. Mail Mr. Allan G. Siemek Vice President and Treasurer NBC Acquisition Corp. 4700 South 19th Street Lincoln, NE 68501 RE: NBC Acquisition Corp. Item 4.02 Form 8-K filed March 28, 2005 File No. 333-48225 Nebraska Book Company Item 4.02 Form 8-K filed March 28, 2005 File No. 333-48221 Dear Mr. Siemek: We have reviewed your Item 4.02 Form 8-K`s for compliance with the form requirements and have the following comment. Please amend your reports to include all of the information required by Item 4.02(a) of Form 8-K, including a brief description of the facts underlying the conclusion to the extent known to you at the time of filing. As such, please disclose the amount of the restatement and the specific periods involved. You should file an amendment in response to this comment on or before April 6, 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 ?? ?? ?? ?? March 30, 2005 Page 1 </TEXT> </DOCUMENT>