SEC Comment Letter for NextPlat Corp (NXPL) (CIK 0001058307) (NXPL) — Sep 1, 2011
NextPlat Corp (NXPL) (CIK 0001058307)
Date: Sept. 1, 2011 · CIK: 0001058307 · Accession: 0000000000-11-052664
AI Filing Summary & Sentiment
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September 1, 2011 Via E-mail Daniel Bleak Chief Executive Officer Silver Horn Mining Ltd. 3266 W. Galveston Drive Apache Junction, Arizona 85120 Re: Silver Horn Mining Ltd. Form 10-K for the year ended December 31, 2010 Filed March 30, 2011 File No. 0-25097 Dear Mr. Bleak: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin L. Vaughn Kevin L. Vaughn Accounting Branch Chief