SEC Comment Letter for SORELL, INC (CIK 0001073090) — Nov 3, 2005
SORELL, INC (CIK 0001073090)
Date: Nov. 3, 2005 · CIK: 0001073090 · Accession: 0000000000-05-056071
AI Filing Summary & Sentiment
Letter
November 3, 2005 Mail Stop 3561 Mr. Richard Cutler, Esq. Cutler Law Firm 3206 West Wimberland Drive Augusta, GA 30909
Re: NetMeasure Technology, Inc. 4.01 Form 8-K/A dated October 4, 2005 Filed November 3, 2005 File No. 0-27675
Dear Mr. Cutler:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with more information so we may better understand your disclosure. After reviewing this information, we may raise additional comments. Feel free to call us at the telephone numbers listed at the end of this letter.
1. Please file an updated letter from Amisano Hanson stating whether the firm agrees with all of your Item 4.01(a) of Form 8-K disclosures. The letter should address each of the four paragraphs of your disclosure including the type of report issued by Hanson on the company`s financial statements, disagreements, and reportable events. It appears that the October 24, 2005 letter from Hanson only addresses the first paragraph of your disclosures, regarding the dismissal, insofar as it pertains to their firm. Please refer also to Item 304(a)(3) of Regulation S-B.
Please file your response letter and amendment via EDGAR within five business days after the date of this letter, or tell us when you will respond. Please contact the staff immediately if you require longer than 5 business days to respond. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
If you have any questions, please call the undersigned at (202) 551-3237.
Sincerely,
Maureen Bauer
Staff Accountant
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
November 3, 2005
Mail Stop 3561
Mr. Richard Cutler, Esq.
Cutler Law Firm
3206 West Wimberland Drive
Augusta, GA 30909
Re: NetMeasure Technology, Inc.
4.01 Form 8-K/A dated October 4, 2005
Filed November 3, 2005
File No. 0-27675
Dear Mr. Cutler:
We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments. If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary. Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with more
information so we may better understand your disclosure. After
reviewing this information, we may raise additional comments.
Feel
free to call us at the telephone numbers listed at the end of this
letter.
1. Please file an updated letter from Amisano Hanson stating
whether
the firm agrees with all of your Item 4.01(a) of Form 8-K
disclosures. The letter should address each of the four
paragraphs
of your disclosure including the type of report issued by Hanson
on
the company`s financial statements, disagreements, and reportable
events. It appears that the October 24, 2005 letter from Hanson
only
addresses the first paragraph of your disclosures, regarding the
dismissal, insofar as it pertains to their firm. Please refer
also
to Item 304(a)(3) of Regulation S-B.
Please file your response letter and amendment via EDGAR within
five
business days after the date of this letter, or tell us when you
will
respond. Please contact the staff immediately if you require
longer
than 5 business days to respond. Please furnish a cover letter
with
your amendment that keys your responses to our comments and
provides
any requested information. Please understand that we may have
additional comments after reviewing your amendment and responses
to
our comments.
If you have any questions, please call the undersigned at
(202)
551-3237.
Sincerely,
Maureen Bauer
Staff Accountant
cc: Mr. Peter Lepnieks, President
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Mr. Richard Cutler, Esq.
Cutler Law Firm
November 3, 2005
Page 2
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0306
DIVISION OF
CORPORATION FINANCE
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