SEC Comment Letter for BGF INDUSTRIES INC (CIK 0001078394) — Mar 29, 2005
BGF INDUSTRIES INC (CIK 0001078394)
Date: March 29, 2005 · CIK: 0001078394 · Accession: 0000000000-05-014547
AI Filing Summary & Sentiment
File numbers found in text: 333-72321
Letter
March 29, 2005 By Facsimile and U.S. Mail Mr. Philippe R. Dorier Chief Financial Officer BGF Industries, Inc. 3802 Robert Porcher Way Greensboro, North Carolina 27410
RE: BGF Industries, Inc. Item 4.02 Form 8-K filed November 5, 2004 File No. 333-72321
Dear Mr. Dorier:
We have reviewed your Item 4.02 Form 8-K/A for compliance with the form requirements and have the following comments.
Please amend your report to include all of the information required by Item 4.02(a) of Form 8-K, including disclosure of the following information:
* the date of the conclusion regarding the non-reliance of the financial statements covered that should no longer be relied upon; and
* a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with your independent accountant the matters disclosed in the filing pursuant to this Item 4.02(a). Your current disclosure is silent in this regard.
You should file an amendment in response to these comments on or before April 5, 2005.
If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781.
Sincerely,
Anthony Watson
Staff Accountant
??
Show Raw Text
<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 3-8 March 29, 2005 By Facsimile and U.S. Mail Mr. Philippe R. Dorier Chief Financial Officer BGF Industries, Inc. 3802 Robert Porcher Way Greensboro, North Carolina 27410 RE: BGF Industries, Inc. Item 4.02 Form 8-K filed November 5, 2004 File No. 333-72321 Dear Mr. Dorier: We have reviewed your Item 4.02 Form 8-K/A for compliance with the form requirements and have the following comments. Please amend your report to include all of the information required by Item 4.02(a) of Form 8-K, including disclosure of the following information: * the date of the conclusion regarding the non-reliance of the financial statements covered that should no longer be relied upon; and * a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with your independent accountant the matters disclosed in the filing pursuant to this Item 4.02(a). Your current disclosure is silent in this regard. You should file an amendment in response to these comments on or before April 5, 2005. If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781. Sincerely, Anthony Watson Staff Accountant ?? ?? ?? ?? March 29, 2005 Page 1 </TEXT> </DOCUMENT>