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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

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 1, 2011
Author
/s/ Kevin L. Vaughn
Form
UPLOAD
Company
NextPlat Corp (NXPL) (CIK 0001058307)

Letter

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

Show Raw Text
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