SEC Company Response from RAE SYSTEMS INC (CIK 0001084876) — Jun 24, 2005
RAE SYSTEMS INC (CIK 0001084876)
Date: June 24, 2005 · CIK: 0001084876 · Accession: 0001193125-05-130740
AI Filing Summary & Sentiment
File numbers found in text: 001-31783
Referenced dates: June 6, 2005
Letter
Securities and Exchange Commission Washington, D.C. 20549-6010 Item 4.02 Form 8-K filed May 17, 2005 File No. 001-31783
RE: RAE Systems Inc.
Dear Mr. Burton:
In response to your letter dated June 6, 2005, please note RAE Systems Inc. (the “Company”) filed an amended Form 10-K/A for fiscal year 2004 with the Securities and Exchange Commission (“SEC”) restating its financial statements for the years ended December 31, 2000, 2001, 2002, 2003 and 2004 on June 7, 2005. On the same date, the Company filed with the SEC its Form 10-Q for the quarterly period ended March 31, 2005.
The Company also acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the filing; that 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 that 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.
If you have any questions, please feel free to call me at 408-952-8404.
Sincerely,
/s/ Donald W. Morgan
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CORRESP 1 filename1.htm Correspondence Letter June 13, 2005 Mr. David Burton Securities and Exchange Commission 450 Fifth Street, N.W. Mail Stop 6010 Washington, D.C. 20549-6010 RE: RAE Systems Inc. Item 4.02 Form 8-K filed May 17, 2005 File No. 001-31783 Dear Mr. Burton: In response to your letter dated June 6, 2005, please note RAE Systems Inc. (the “Company”) filed an amended Form 10-K/A for fiscal year 2004 with the Securities and Exchange Commission (“SEC”) restating its financial statements for the years ended December 31, 2000, 2001, 2002, 2003 and 2004 on June 7, 2005. On the same date, the Company filed with the SEC its Form 10-Q for the quarterly period ended March 31, 2005. The Company also acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the filing; that 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 that 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. If you have any questions, please feel free to call me at 408-952-8404. Sincerely, /s/ Donald W. Morgan Donald W. Morgan Chief Financial Officer