SEC Company Response from Vocalscape Networks, Inc. (CIK 0001083721) — Sep 14, 2005
Vocalscape Networks, Inc. (CIK 0001083721)
Date: Sept. 14, 2005 · CIK: 0001083721 · Accession: 0001144204-05-028819
AI Filing Summary & Sentiment
Letter
VIA FACSIMILE - (202) 772-9209 AND OVERNIGHT DELIVERY Amanda McManus, Esq. Attorney-Advisor U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Mail Stop 4561
Re: Dtomi, Inc. File No. 0-27277 Preliminary Information Statement on Form 14C Filed on August 24, 2005
Dear Ms. McManus:
Enclosed please find three copies, and three redlined copies, of Amendment No. 2 to the referenced registrant's Quarterly Report on Form 10-QSB, submitted pursuant to the staff's oral comment of September 8, 2005, transmitted by telephone from the staff to Thomas Puzzo, of this firm, regarding disclosure of whether David M Otto performed the functions of chief financial officer during the period covered by the Form 10-QSB. Also enclosed are three copies this letter. Please note that the page references below refer to the numbers in the footer on the right-hand side of the redlined Amendment No. 2 to the Form 10-QSB.
With a view to limiting the registrant's use of the staff's resources, the facsimile version of this correspondence does not contain any pages to the unmarked version the Amendment No. 2 to the 10-QSB or the complete version of the redlined version of the Amendment No. 2 to the 10-QSB. The facsimile version of this correspondence contains only this letter and those pages of the Amendment No. 2 to the Form 10-QSB where amendments have been made to the text of the Amendment No. 1 to the Form 10-QSB filed on September 9, 2005.
Today, September 13, 2005, the registrant received via e-mail from the staff a Submission Notification stating that the Amendment No. 2 to the registrant's Form 10-QSB for the period ended June 30, 2005, was accepted for filing on EDGAR on September 13, 2005, with a filing date of September 13, 2005.
<PAGE>
Amanda McManus, Esq. September 13, 2005 Page 2 of 2
Our client has complied with the staff's oral comment of September 12, 2005, by adding the words "and chief financial officer" to page 14 of the redlined Amendment No. 2 to the Form 10-QSB.
We hope that this response satisfy the staff's comments.
Please contact the undersigned if you have further questions.
Very truly yours,
THE OTTO LAW GROUP, PLLC
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Thomas E. Puzzo
tpuzzo@ottolaw.com
Direct Telephone: (206) 838-9738
September 13, 2005
VIA FACSIMILE - (202) 772-9209 AND
OVERNIGHT DELIVERY
Amanda McManus, Esq.
Attorney-Advisor
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Mail Stop 4561
Re: Dtomi, Inc.
File No. 0-27277
Preliminary Information Statement on Form 14C
Filed on August 24, 2005
Dear Ms. McManus:
Enclosed please find three copies, and three redlined copies, of Amendment
No. 2 to the referenced registrant's Quarterly Report on Form 10-QSB, submitted
pursuant to the staff's oral comment of September 8, 2005, transmitted by
telephone from the staff to Thomas Puzzo, of this firm, regarding disclosure of
whether David M Otto performed the functions of chief financial officer during
the period covered by the Form 10-QSB. Also enclosed are three copies this
letter. Please note that the page references below refer to the numbers in the
footer on the right-hand side of the redlined Amendment No. 2 to the Form
10-QSB.
With a view to limiting the registrant's use of the staff's resources, the
facsimile version of this correspondence does not contain any pages to the
unmarked version the Amendment No. 2 to the 10-QSB or the complete version of
the redlined version of the Amendment No. 2 to the 10-QSB. The facsimile version
of this correspondence contains only this letter and those pages of the
Amendment No. 2 to the Form 10-QSB where amendments have been made to the text
of the Amendment No. 1 to the Form 10-QSB filed on September 9, 2005.
Today, September 13, 2005, the registrant received via e-mail from the
staff a Submission Notification stating that the Amendment No. 2 to the
registrant's Form 10-QSB for the period ended June 30, 2005, was accepted for
filing on EDGAR on September 13, 2005, with a filing date of September 13, 2005.
<PAGE>
Amanda McManus, Esq.
September 13, 2005
Page 2 of 2
Our client has complied with the staff's oral comment of September 12,
2005, by adding the words "and chief financial officer" to page 14 of the
redlined Amendment No. 2 to the Form 10-QSB.
We hope that this response satisfy the staff's comments.
Please contact the undersigned if you have further questions.
Very truly yours,
THE OTTO LAW GROUP, PLLC
/s/ Thomas E. Puzzo
Thomas E. Puzzo
Enclosures
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