SEC Company Response from MOVING BYTES INC (CIK 0001085104) — Nov 15, 2005
MOVING BYTES INC (CIK 0001085104)
Date: Nov. 15, 2005 · CIK: 0001085104 · Accession: 0001134821-05-000148
AI Filing Summary & Sentiment
Letter
Securities and Exchange Commission Moving Bytes, Inc. Current Report on Form 8-K File No.:0-30058 Filed November 14, 2005.
Dear Ms. French:
Reference is made to your comment letter, dated November 15, 2005 to our client, Moving Bytes, Inc. (the “Company”), relating to the above-captioned report (the “Comment Letter”). Set forth below are the comments contained in the Comment Letter followed by our response thereto:
Please amend your Form 8-K to cover the interim period from the date of the last audited financial statements. See Item 304(a)(1)(iv) of Regulation S-B. Include an updated letter from your former auditor addressing your revised disclosure as an exhibit to your Form 8-K/A.
We have amended our Form 8-K to cover the interim period from the date of the last audited financial statements in accordance with Item 304(a)(1)(iv) of Regulation S-B and have included an updated letter from the Company’s former auditors addressing our revised disclosure as an exhibit to the Form 8-K/A.
In accordance with your request, on behalf of the Company we represent as follows:
•
the Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the filing;
•
the Company acknowledges 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
•
the Company acknowledges that it may not assert staff comments as a defense in any proceeding initiated by the Commission or any other person under the federal securities laws of the United States.
Very truly yours,
/s/ Diane L. Bodenstein
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CORRESP 1 filename1.htm Converted by EDGARwiz Guzov Ofsink, LLC Attorneys-at-Law 600 Madison Avenue, 14th Floor New York, NY 10022 November 15, 2005 Terry French Accountant Branch Chief Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Moving Bytes, Inc. Current Report on Form 8-K File No.:0-30058 Filed November 14, 2005. Dear Ms. French: Reference is made to your comment letter, dated November 15, 2005 to our client, Moving Bytes, Inc. (the “Company”), relating to the above-captioned report (the “Comment Letter”). Set forth below are the comments contained in the Comment Letter followed by our response thereto: Please amend your Form 8-K to cover the interim period from the date of the last audited financial statements. See Item 304(a)(1)(iv) of Regulation S-B. Include an updated letter from your former auditor addressing your revised disclosure as an exhibit to your Form 8-K/A. We have amended our Form 8-K to cover the interim period from the date of the last audited financial statements in accordance with Item 304(a)(1)(iv) of Regulation S-B and have included an updated letter from the Company’s former auditors addressing our revised disclosure as an exhibit to the Form 8-K/A. In accordance with your request, on behalf of the Company we represent as follows: • the Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the filing; • the Company acknowledges 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 • the Company acknowledges that it may not assert staff comments as a defense in any proceeding initiated by the Commission or any other person under the federal securities laws of the United States. Very truly yours, /s/ Diane L. Bodenstein Diane L. Bodenstein