SEC Comment Letter for TASKER CAPITAL CORP (CIK 0001084557) — Feb 15, 2005
TASKER CAPITAL CORP (CIK 0001084557)
Date: Feb. 15, 2005 · CIK: 0001084557 · Accession: 0000000000-05-007507
AI Filing Summary & Sentiment
File numbers found in text: 000-32019
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
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Please direct replies to zip code 20549-0510
February 15, 2005
via U.S. mail and facsimile
Mr. Robert D. Jenkins
Chief Financial Officer
Tasker Capital Corporation
100 Mill Plain Road
Danbury, CT 06811
Re: Form 8-K Item 4.01 filed February 10, 2005
File No. 000-32019
Dear Mr. Jenkins:
We have reviewed your filing and have the following comments. If
you
disagree with a comment, we will consider your explanation as to
why
our comment is inapplicable or a revision is unnecessary. Please
be
as detailed as necessary in your explanation. In some of our
comments, we may ask you to provide us with supplemental
information
so we may better understand your disclosure. After reviewing this
information, we may or may not raise additional comments.
Please understand that the purpose of our review process is to
assist
you in your compliance with the applicable disclosure requirements
and to enhance the overall disclosure in your filing. We look
forward to working with you in these respects. We welcome any
questions you may have about our comments or on any other aspect
of
our review. Feel free to call us at the telephone numbers listed
at
the end of this letter.
1. We note that your independent accountant, Rothstein, Kass &
Company, P.C. is duly registered and in good standing to practice
in
New Jersey. However, Rothstein, Kass & Company is not currently
licensed in Connecticut where your company is located. Tell us
why
you selected a New Jersey based accounting firm to audit the
financial statements of a Connecticut based company. Tell us if
the
audit was physically performed in New Jersey or Connecticut.
Also,
confirm to us that the operation and assets of your company are
physically located in Connecticut. Please note that it is your
responsibility to provide financial statements audited by an
auditor
who meets the requirements of Rule 2-01(a) of Regulation S-X.
Tell
us how you have met the requirements of Rule 2-01(a) of Regulation
S-
X. Also tell us what consideration you have to Connecticut state
laws governing audits of Connecticut companies performed by
accountants who are licensed by other states.
2. We read that there were no disagreements with the former
accountant on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure,
which
disagreement(s), if not resolved to the satisfaction of the former
accountant, would have caused it to make reference to the subject
matter of the disagreement(s) in connection with its reports.
Please
note that this disclosure should be provided for your two most
recent
fiscal years and the interim period through the date of
resignation.
3. When you file an amended Form 8-K to comply with our comments,
please obtain and file an Exhibit 16 letter from your former
accountant stating whether the accountant agrees with the
statements
made in your amended Form 8-K. File the amendment under cover of
Form 8-KA and include the ITEM 4.01 designation. File the letter
from the former accountant as an Exhibit 16.
We urge all persons who are responsible for the accuracy and
adequacy
of the disclosure in the filings reviewed by the staff to be
certain
that they have provided all information investors require for an
informed decision. Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.
In connection with responding to our comments, please provide, in
writing, a statement from the company acknowledging that:
* the company is responsible for the adequacy and accuracy of the
disclosure in their filings;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
In addition, please be advised that the Division of Enforcement
has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filing or in response to
our comments on your filing. Please file your supplemental
response
via EDGAR in response to these comments within 5 business days of
the
date of this letter. Please note that if you require longer than
5
business days to respond, you should contact the staff immediately
to
request additional time. You may wish to provide us with marked
copies of each amended filing to expedite our review. Direct any
questions regarding the above to the undersigned at (202) 824-
5563.
Sincerely,
Patricia Armelin
Staff Accountant
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Tasker Capital Corporation
February 15, 2005
Page 2
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
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