SEC Company Response from EVCI Career Colleges Holding Corp (CIK 0001065591) — Aug 25, 2005

EVCI Career Colleges Holding Corp (CIK 0001065591)
Date: Aug. 25, 2005 · CIK: 0001065591 · Accession: 0001144204-05-026995

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AI Filing Summary & Sentiment

Referenced dates: July 19, 2005

Date

December 31, 2004

Author

yours

Form

CORRESP

Company

EVCI Career Colleges Holding Corp (CIK 0001065591)

Letter

RE:

United States Securities and Exchange Commission

Washington D.C 20549

Mail Stop

Attention: Larry Spirgel, Assistant Director

August 23, 2005

EVCI Career Colleges Holding Corp.

Form 10-K for Fiscal Year Ended December 31, 2004

Filed March 23, 2005

Form 10-Q for fiscal Quarter Ended March 31, 2005

File No. 0-14827

Ladies and Gentlemen:

In accordance with the phone conference today with Christine Bashaw, Staff Accountant, this will confirm that EVCI’s future filings with the SEC will reflect the revisions referred to in items 1, 2 and 3 of my letter dated July 19, 2005 to the SEC and that, in the future, all interest and professional fees related acquisition purchase price adjustments or disputes will be expensed.

Sincerely
yours,
Joseph
D. Alperin

Show Raw Text

CORRESP
1
filename1.htm

      United
        States Securities and Exchange Commission

      Washington
        D.C 20549

      Mail
        Stop
        3561

      Attention:
        Larry Spirgel, Assistant Director

                August
                  23, 2005

              RE:

                EVCI
                  Career Colleges Holding Corp.

                  Form
                    10-K for Fiscal Year Ended December 31, 2004

                  Filed
                    March 23, 2005

                  Form
                    10-Q for fiscal Quarter Ended March 31, 2005

                  File
                    No. 0-14827

      Ladies
        and Gentlemen:

      In
        accordance with the phone conference
        today with Christine Bashaw, Staff Accountant, this will confirm that EVCI’s
        future filings with the SEC will reflect the revisions referred to in items
        1, 2
        and 3 of my letter dated July 19, 2005 to the SEC and that, in the future,
        all
        interest and professional fees related acquisition purchase price adjustments
        or
        disputes will be expensed.

                Sincerely
                  yours,

                Joseph
                  D. Alperin

                General
                  Counsel

1
        Van
        Der Donck Street, 2nd Floor, Yonkers, NY 10701 TEL (914) 623-0700 FAX
        (914) 964-8222
www.evcicareercolleges.com

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