SEC Comment Letter for Flux Power Holdings, Inc. (FLUX) (CIK 0001083743) (FLUX) — Mar 25, 2008
Flux Power Holdings, Inc. (FLUX) (CIK 0001083743)
Date: March 25, 2008 · CIK: 0001083743 · Accession: 0000000000-08-015582
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3561 March 25, 2008 Mr. Michael Timms CEO, President and Chairman Australian Forrest Industries 4/95 Salmon Street Port Melbourne, Victoria, Australia, 3207
Re: Australian Forrest Industries Form 10-KSB for the fiscal year ended December 31, 2005 Schedule 14C dated January 12, 2007 File No. 0-25909
Dear Mr. Timms:
We issued comments to you on the above captioned filing(s) on August 8, 2006 and January 27, 2007, respectively. As of the date of this letter, these Comments remain outstanding and unresolved. We expect you to contact us by April 8, 2008 to provide a substantive response to these comments or to advise us why you are unable to respond and when you will be able to do so.
If you do not respond to the outstanding comments or contact us by April 8, 2008, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comm ents and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, in cluding this letter, re lating to the review of your filing, consistent with the staff’s deci sion to release public ly comment letter and response letter relating to disclosure filings it has reviewed. You can find more information about the staff’s decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm and http://www.sec.gov/news/press/2005- 72.htm .
Mr. Michael Timms Australian Forrest Industries March 25, 2008 Page 2 Please contact Maureen Bauer at 202-551-3237 if you have any questions.
S i n c e r e l y ,
T i a J e n k i n s S e n i o r A s s i s t a n t C h i e f Accountant Office of Emerging Growth C o m p a n i e s
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561
March 25, 2008
Mr. Michael Timms
CEO, President and Chairman
Australian Forrest Industries
4/95 Salmon Street Port Melbourne,
Victoria, Australia, 3207
Re: Australian Forrest Industries
Form 10-KSB for the fiscal year ended December 31, 2005
Schedule 14C dated January 12, 2007
File No. 0-25909
Dear Mr. Timms:
We issued comments to you on the above captioned filing(s) on August 8, 2006 and January 27, 2007, respectively. As of the date of this letter, these Comments remain
outstanding and unresolved. We expect you to contact us by April 8, 2008 to provide a
substantive response to these comments or to advise us why you are unable to respond and
when you will be able to do so.
If you do not respond to the outstanding comments or contact us by April 8, 2008,
we will, consistent with our obligations under the federal securities laws, decide how we
will seek to resolve material outstanding comm ents and complete our review of your filing
and your disclosure. Among other things, we may decide to release publicly, through the
agency’s EDGAR system, all correspondence, in cluding this letter, re lating to the review
of your filing, consistent with the staff’s deci sion to release public ly comment letter and
response letter relating to disclosure filings it has reviewed. You can find more information about the staff’s decision to release filing correspondence at
http://www.sec.gov/news/press/2004-89.htm and http://www.sec.gov/news/press/2005-
72.htm .
Mr. Michael Timms
Australian Forrest Industries March 25, 2008 Page 2
Please contact Maureen Bauer at 202-551-3237 if you have any questions.
S i n c e r e l y ,
T i a J e n k i n s
S e n i o r A s s i s t a n t C h i e f
Accountant
Office of Emerging Growth C o m p a n i e s