SEC Company Response from ESSENTIAL GROUP INC (CIK 0001088000) — Dec 15, 2005
ESSENTIAL GROUP INC (CIK 0001088000)
Date: Dec. 15, 2005 · CIK: 0001088000 · Accession: 0001193125-05-243125
AI Filing Summary & Sentiment
Referenced dates: November 15, 2005
Letter
Securities and Exchange Commission Re: Essential Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 30, 2005 (the “Form 10-K”) File No. 005-77938
Dear Mr. Rosenberg:
We have received the comments of the Staff contained in the letter dated November 15, 2005 relating to Essential Group, Inc.’s Form 10-K. Based on our recent conversation with the Staff, we expect to respond to the Staff on or about December 23, 2005. If you have questions or concerns about this matter, please contact the undersigned at (847) 855-7507.
Sincerely,
/s/ Dennis N. Cavender
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CORRESP 1 filename1.htm Correspondence Letter [LOGO OF ESSENTIAL GROUP, INC.] December 15, 2005 Jim B. Rosenberg Senior Assistant Chief Accountant Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Essential Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 30, 2005 (the “Form 10-K”) File No. 005-77938 Dear Mr. Rosenberg: We have received the comments of the Staff contained in the letter dated November 15, 2005 relating to Essential Group, Inc.’s Form 10-K. Based on our recent conversation with the Staff, we expect to respond to the Staff on or about December 23, 2005. If you have questions or concerns about this matter, please contact the undersigned at (847) 855-7507. Sincerely, /s/ Dennis N. Cavender Dennis N. Cavender Executive Vice President, Chief Financial Officer and Secretary cc: Tabatha Akins Oscar Young Timothy J. Melton 1325 Tri-State Parkway • Suite 300 • Gurnee, IL 60031 847.855.7676 • Fax 847.855.9676 • www.essentialgroupinc.com