SEC Comment Letter for EMPYREAN HOLDINGS, INC (CIK 0001076886) — Oct 20, 2005
EMPYREAN HOLDINGS, INC (CIK 0001076886)
Date: Oct. 20, 2005 · CIK: 0001076886 · Accession: 0000000000-05-053650
AI Filing Summary & Sentiment
Letter
Mail Stop 7010 October 20, 2005 Robert L. Lee President and Chief Financial Officer Empyrean Holdings, Inc. 2537 S.Gessner, Suite 114 Houston, Texas 77063
Re: Form 10-KSB/A for the Fiscal Year Ended December 31, Forms 10-QSB for the Fiscal Quarters ended March 31, 2005 and June 30, 2005 File No. 0-30118
Dear Mr. Lee:
We have completed our review of your Form 10-KSB and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752 or, in his absence, to the undersigned at (202) 551- 3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
October 20, 2005
Robert L. Lee
President and Chief Financial Officer
Empyrean Holdings, Inc.
2537 S.Gessner, Suite 114
Houston, Texas 77063
Re: Form 10-KSB/A for the Fiscal Year Ended December 31,
2004
Forms 10-QSB for the Fiscal Quarters ended March 31, 2005 and
June 30, 2005
File No. 0-30118
Dear Mr. Lee:
We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Gus Rodriguez, Staff Accountant, at
(202) 551-3752 or, in his absence, to the undersigned at (202)
551-
3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
??
??
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>