SEC Comment Letter for SolarWindow Technologies, Inc. (WNDW) (CIK 0001071840) (WNDW) — Apr 9, 2010
SolarWindow Technologies, Inc. (WNDW) (CIK 0001071840)
Date: April 9, 2010 · CIK: 0001071840 · Accession: 0000000000-10-019647
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-127953
Referenced dates: January 28, 2010
Letter
RE: New Energy Technologies Form 10-K for the fiscal year ended August 31, 2009 Filed December 15, 2009 File #333-127953 Dear Mr. Patel: We have reviewed your response letter filed February 26, 2010 and have the following additional comments. If you disagree , we will consider your explanation as to why our comment is inapplicable. In some of our comments, we may ask you to provide us with supplemental information so we ma y better understand your disclosure. After reviewing this information, we may or may not raise additional comments. Form 10-K for the fiscal year ended August 31, 2009
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631
DIVISION OF CORPORATION FINANCE
Mail Stop 4631 April 9, 2010
Mr. Meetesh Patel New Energy Technologies 3905 National Drive, Suite 110 Burtonsville, MD 20866
Cautionary Statement Pursuant to Safe Ha rbor Provisions of the Private Securities Litigation Reform Act of 1995, page 4
1. As contemplated by your letter of Februa ry 26, 2010, please remove references to the Private Securities Litigation Reform Act and the safe harbor provisions of Section 21E and 27A when you file your amended Form 10-K.
Current Research Agreements, page 10; Cert ain Relationships and Related Transactions, page 13
2. Please include the information you have provided in response to our prior comment 20 regarding testing of the So larWindow technology in your amended Form 10-K. Please also include the info rmation you have provided in response to prior comment 25 regarding transactions with related parties in your amended Form 10-K.
Mr. Meetesh Patel New Energy Technologies April 9, 2010 Page 2 Exhibits
3. We note you have agreed to include a numb er of exhibits in your amended Form 10-K. Please ensure that in addition to listing these exhibits in the exhibit index, you either file them or, if they have been previously filed wi th other reports or statements, that you properly incorporate th em by reference to such filings into the Form 10-K. Form10-Q for the quarterly period ended November 30, 2009 Item 4T.Controls and Procedures, page 30 (a) Disclo sure Controls and Procedures
4. Please amend your Form 10-Q to include the disclosures you provided in response to prior comments 4 and 5 in our letter dated January 28, 2010. In addition, as requested in that comment, please disclo se whether the company believes that the material weakness still exists at the end of the period covered by the report.
* * * *
As appropriate, please respond to these co mments within 10 business days or tell us when you will provide us with a response. Please furnish a letter that keys your responses to our comments and provides any requested supplemental information. Detailed response letters greatly facilitate our review. Please file your response letter on EDGAR. Please understand that we may have additional comments after reviewing your responses to our comments. If you have any questions regarding these comments, please direct them to Errol Sanderson, Financial Analyst, at (202) 551-3746, or, in his abse nce, to the undersigned at (202) 551-3765.
S i n c e r e l y , Pamela Long A s s i s t a n t D i r e c t o r
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631
April 9, 2010
Mr. Meetesh Patel
New Energy Technologies 3905 National Drive, Suite 110 Burtonsville, MD 20866
RE: New Energy Technologies
Form 10-K for the fiscal year ended August 31, 2009
Filed December 15, 2009
File #333-127953
Dear Mr. Patel:
We have reviewed your response letter filed February 26, 2010 and have the
following additional comments. If you disagree , we will consider your explanation as to
why our comment is inapplicable. In some of our comments, we may ask you to provide
us with supplemental information so we ma y better understand your disclosure. After
reviewing this information, we may or may not raise additional comments.
Form 10-K for the fiscal year ended August 31, 2009
Cautionary Statement Pursuant to Safe Ha rbor Provisions of the Private Securities
Litigation Reform Act of 1995, page 4
1. As contemplated by your letter of Februa ry 26, 2010, please remove references to
the Private Securities Litigation Reform Act and the safe harbor provisions of
Section 21E and 27A when you file your amended Form 10-K.
Current Research Agreements, page 10; Cert ain Relationships and Related Transactions,
page 13
2. Please include the information you have provided in response to our prior comment 20 regarding testing of the So larWindow technology in your amended
Form 10-K. Please also include the info rmation you have provided in response to
prior comment 25 regarding transactions with related parties in your amended
Form 10-K.
Mr. Meetesh Patel
New Energy Technologies April 9, 2010 Page 2 Exhibits
3. We note you have agreed to include a numb er of exhibits in your amended Form
10-K. Please ensure that in addition to listing these exhibits in the exhibit index,
you either file them or, if they have been previously filed wi th other reports or
statements, that you properly incorporate th em by reference to such filings into
the Form 10-K.
Form10-Q for the quarterly period ended November 30, 2009 Item 4T.Controls and
Procedures, page 30 (a) Disclo sure Controls and Procedures
4. Please amend your Form 10-Q to include the disclosures you provided in response
to prior comments 4 and 5 in our letter dated January 28, 2010. In addition, as
requested in that comment, please disclo se whether the company believes that the
material weakness still exists at the end of the period covered by the report.
* * * *
As appropriate, please respond to these co mments within 10 business days or tell
us when you will provide us with a response. Please furnish a letter that keys your
responses to our comments and provides any requested supplemental information.
Detailed response letters greatly facilitate our review. Please file your response letter on
EDGAR. Please understand that we may have additional comments after reviewing your
responses to our comments.
If you have any questions regarding these comments, please direct them to Errol
Sanderson, Financial Analyst, at (202) 551-3746, or, in his abse nce, to the undersigned at
(202) 551-3765.
S i n c e r e l y , Pamela Long A s s i s t a n t D i r e c t o r