SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

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

Date
November 1, 2005
Author
/s/ Carl E. Berg
Form
CORRESP
Company
MISSION WEST PROPERTIES INC (CIK 0001067419)

Letter

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

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; <PAGE>

- 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
- 2 -

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                          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;
<PAGE>

     -    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

                                     - 2 -
</TEXT>
</DOCUMENT>