SEC Company Response from CHINA MOBILITY SOLUTIONS, INC. (formerly Xin Net Corp.) (CIK 0001082603) — Nov 21, 2005
CHINA MOBILITY SOLUTIONS, INC. (formerly Xin Net Corp.) (CIK 0001082603)
Date: Nov. 21, 2005 · CIK: 0001082603 · Accession: 0001125282-05-006098
AI Filing Summary & Sentiment
File numbers found in text: 333-128323
Referenced dates: July 7, 2005
Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>
[ROBINSON & COLE LLP LOGO] Elliot H. Lutzker
885 Third Avenue
Suite 2800
New York, NY 10022
Main (212) 451-2900
Fax (212) 451-2999
elutzker@rc.com
Direct (212) 451-2906
Also admitted in Florida
November 15, 2005
VIA FEDERAL EXPRESS
Ms. Sara Kalin
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
RE: CHINA MOBILITY SOLUTIONS, INC.
REGISTRATION STATEMENT ON FORM SB-2
FILED ON SEPTEMBER 14, 2005
FILE NO. 333-128323
-------------------------------------
Dear Ms. Kalin:
In connection with the above-referenced matter and on behalf of our
client China Mobility Solutions, Inc. (the "Company"), we have enclosed two
courtesy copies of Amendment No. 1 to the Company's registration statement,
along with a copy marked to show changes from the initial filing. This letter is
in response to your letter to Ms. Angela Du, dated October 11, 2005. We will
address your comments in the order in which they appear in your letter.
Registration Statement on Form SB-2
General
1. The Company's response to the Staff's comments dated July 7, 2005 was
filed on October 18, 2005.
2. The 1 million interest shares are not being registered under this
registration statement and all references as to these 1 million shares
being offering pursuant to this prospectus were deleted.
[LOGO R&C]
Law Offices
Boston
Hartford
New London
Stamford
White Plains
New York City
Sarasota
www.rc.com
<PAGE>
Ms. Sara Kalin
November 15, 2005
Page 2
3. This comment has been complied with on the cover page; page 12; page
15 and page 40 of the Prospectus.
Prospectus Front Cover Page
4. This comment has been complied with.
Selling Stockholders, Page 35
5. This comment has been complied with on page 36 under Selling
Stockholders and on Page II-3 of the Registration Statement.
6. This comment has been complied with.
7. The only Selling Stockholders which are registered broker-dealers are
Brookshire Securities, Starboard Capital and Meyers Associates LP.
They each received their shares as compensation for placement agent
services. No other Selling Stockholder is an affiliate of a
broker-dealer.
Plan of Distribution, page 41
8. This comment has been complied with.
Signatures
9. This comment has been complied with.
Legal Opinion
10. and 11. The opinion letter of Michael A. Littman, Attorney at Law has
been filed as Exhibit 5.1 to the Registration Statement. Such opinion
conforms to Staff Comments 10 and 11.
Form 10-QSB for the Quarter Ended March 31, 2005
Controls and Procedures, page 7
12. This comment has been responded to in the Company's response dated
October 18, 2005 to comment no. 6 of the Staff's July 7, 2005 comment
letter. An additional risk factor entitled "We Were Recently Required
to Make Changes in Internal Controls and Procedures" has been added at
page 8 of the Prospectus. A revised Form 10-QSB was filed on November
8, 2005.
<PAGE>
Ms. Sara Kalin
November 15, 2005
Page 3
13. This comment has been responded to as described in response 12 above.
Revised Forms 10-QSB for March 31, 2005 and June 30, 2005 were filed on
November 8, 2005.
14. This comment has been responded to as described in response 12 above. A
revised Form 10-QSB for June 30, 2005 was filed on November 8, 2005.
If the Staff desires any additional information, please do not hesitate to
contact the undersigned at (212) 451-2906.
Very truly yours,
ROBINSON & COLE LLP
/s/ Elliot H. Lutzker
Elliot H. Lutzker
Cc: Angela Du
Moen & Company
</TEXT>
</DOCUMENT>