SEC Company Response from MISSION WEST PROPERTIES INC (CIK 0001067419) — Nov 1, 2005
MISSION WEST PROPERTIES INC (CIK 0001067419)
Date: Nov. 1, 2005 · CIK: 0001067419 · Accession: 0001067419-05-000056
AI Filing Summary & Sentiment
Referenced dates: AUGUST 31, 2005, October 21, 2005, September 20, 2005
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MISSION WEST PROPERTIES, INC.
10050 Bandley Drive, Cupertino, CA 95014
Ph. 408-725-0700 Fax 408-725-1626
November 1, 2005
Mr. Josh Forgione
Staff Accountant
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Mission West Properties, Inc.
Response to Comments from the SEC on Form 10-K for Fiscal Year Ended
December 31, 2004
Filed March 16, 2005
File No. 0-25235
Dear Mr. Forgione:
This letter sets forth responses of Mission West Properties, Inc. (the
"Company") to your comments relating to the Company's Annual Report on Form 10-K
contained in your letter dated September 20, 2005. The Staff comment is repeated
in capitalized letters below, and the Company's response appears immediately
beneath each comment.
FORM 10-K FOR THE YEAR ENDED DECEMBER 31, 2004
ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM 8-K, PAGE
88
1. WE NOTE YOUR RESPONSE TO COMMENT FIVE IN OUR LETTER DATED AUGUST 31,
2005. WE REISSUE OUR COMMENT AND REQUEST THAT YOU REVISE YOUR
CERTIFICATIONS FILED AS EXHIBITS 31.1, 31.2 AND 31.3 TO REFLECT THE
LANGUAGE EXACTLY AS SET FORTH IN ITEM 601(b)(31) OF REGULATION S-K.
In response to this comment, as well as comment no. 4 in your letter
dated October 21, 2005, we will file a Form 10-K/A for the year ended
December 31, 2004 and revise our certifications filed as Exhibits
31.1, 31.2 and 31.3 to reflect the language exactly as set forth in
Item 601(b)(31) of Regulation S-K.
In connection with the foregoing responses to your comments, the Registrant
acknowledges:
- Company is responsible for the adequacy and accuracy of the disclosure
in the filing;
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- SEC staff comments or changes to disclosure in response to SEC staff
comments do not foreclose the SEC from taking any action with respect
to the filing; and
- Company may not assert SEC staff comments as a defense in any
proceeding initiated by the SEC or any person under the federal
securities laws of the United States.
Sincerely,
Mission West Properties, Inc.
/s/ Carl E. Berg
Carl E. Berg
Chairman and CEO
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