SEC Comment Letter for EDGAR FILINGNET INC (CIK 0001091406) — Jan 31, 2005
EDGAR FILINGNET INC (CIK 0001091406)
Date: Jan. 31, 2005 · CIK: 0001091406 · Accession: 0000000000-05-004800
AI Filing Summary & Sentiment
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January 31, 2005
Mail Stop 0409
VIA U.S. MAIL AND FAX 305-577-5994
Mr. Otto Bethlen
President and CEO
EZ2 Companies, Inc.
200 SE First Avenue, Suite 620
Miami, FL 33131
RE: Edgar Filing.Net, Inc. (EZ2 Companies, Inc.)
Form 8-K filed January 27, 2005
File No. 0-29449
Dear Mr. Bethlen:
We have reviewed your filing and have the following comments.
Where
indicated, we think you should revise your document in response to
these comments. If you disagree, 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. Please request that the former accountant revise the Exhibit 16
letter addressed to the Commission stating whether it agrees with
all
statements made in the Form 8-K as they relate to the former
accountant and, if not, stating the respects in which it does not
agree. Please note that your former accountants should make it
clear
within the Exhibit 16 letter that it is in reference to your
amended
Form 8-K.
2. When you engage a new accountant, please report the engagement
in
a new Form 8-K and comply with the requirements of Regulation S-B
Item 304 (a)(2). In making any disclosures about consultations
with
your new accountants, please ensure you disclose any consultations
up
through the date of engagement.
3. Please note that the official records of the Commission show
your
name as Edgar Filing.Net, Inc., not EZ2 Companies, Inc.
File an amendment under cover of Form 8-K/A and include the ITEM
4.01
designation, including the letter from the former accountant filed
as
an Exhibit 16. Please note that your former accountants should
make
it clear within the Exhibit 16 letter that it is in reference to
your
amended Form 8-K.
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. 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 the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff 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 provide the supplemental information requested above within
10
business days from the date of this letter. The supplemental
information should be filed as correspondence on EDGAR. The
amendment requested should be filed as promptly as possible and
should be reviewed by the former accountants. The letter required
by
Exhibit 16 should cover any revised disclosures.
Any questions regarding the above should be directed to me at
(202)
824-5336, or in my absence, to Robert Benton at (202) 942-1811.
Sincerely,
Rachel T. Zablow
Staff Accountant
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EZ2 Companies, Inc.
January 31, 2005
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