SEC Comment Letter for CARGO CONNECTION LOGISTICS HOLDING, INC. (CIK 0001093819) — Jul 21, 2005
CARGO CONNECTION LOGISTICS HOLDING, INC. (CIK 0001093819)
Date: July 21, 2005 · CIK: 0001093819 · Accession: 0000000000-05-037550
AI Filing Summary & Sentiment
Letter
July 21, 2005 VIA U.S Mail and Facsimile to (516) 239-2508 Mr. Jesse Dobrinsky, President Cargo Connection Logistics Holding, Inc. 600 Bayview Avenue Inwood, NY 11096
Re: Cargo Connection Logistics Holding, Inc. Item 4.01 Form 8-K Filed June 22, 2005 File No. 0-28223
Dear Mr. Dobrinsky:
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 more information so we may better understand your disclosure. After reviewing this information, we may 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 any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
1. Please revise paragraph (1)(i) to indicate that the former accountant was dismissed. See Item 304(a)(1) of Regulation S-B. 2. Please revise paragraphs (1)(iii) and (iv) to indicate that the most recent interim period for which there were no disagreements or reportable events extends through June 17, 2005, the date of dismissal. See Item 304(a)(1)(iv) of Regulation S-B. 3. Provide a copy of these revised disclosures to the former accountant and request that it provide an updated letter addressed to the Commission stating whether or not it agrees with the revise statements. File the updated letter at Exhibit 16. See Item 304(a)(3) of Regulation S- B.
As appropriate, please amend your filing and respond to these comments within five business days or tell us when you will respond. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes all information required under the Securities Exchange Act of 1934 and that they have provided all information investors require for an informed investment 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 the filing;
* 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.
If you have any questions, please call Gabrielle Malits at (202) 551- 3702.
Sincerely,
Jill Davis
Branch Chief
Show Raw Text
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<TEXT>
July 21, 2005
VIA U.S Mail and Facsimile to (516) 239-2508
Mr. Jesse Dobrinsky, President
Cargo Connection Logistics Holding, Inc.
600 Bayview Avenue
Inwood, NY 11096
Re: Cargo Connection Logistics Holding, Inc.
Item 4.01 Form 8-K
Filed June 22, 2005
File No. 0-28223
Dear Mr. Dobrinsky:
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 more information so we may better
understand your disclosure. After reviewing this information, we
may
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 any other aspect of our review. Feel free to call
us at
the telephone numbers listed at the end of this letter.
1. Please revise paragraph (1)(i) to indicate that the former
accountant
was dismissed. See Item 304(a)(1) of Regulation S-B.
2. Please revise paragraphs (1)(iii) and (iv) to indicate that the
most
recent interim period for which there were no disagreements or
reportable
events extends through June 17, 2005, the date of dismissal. See
Item
304(a)(1)(iv) of Regulation S-B.
3. Provide a copy of these revised disclosures to the former
accountant
and request that it provide an updated letter addressed to the
Commission
stating whether or not it agrees with the revise statements. File
the
updated letter at Exhibit 16. See Item 304(a)(3) of Regulation S-
B.
As appropriate, please amend your filing and respond to these
comments within five business days or tell us when you will
respond.
Please furnish a cover letter with your amendment that keys your
responses
to our comments and provides any requested information. Detailed
cover
letters greatly facilitate our review. Please understand that we
may have
additional comments after reviewing your amendment and responses
to our
comments.
We urge all persons who are responsible for the accuracy and
adequacy
of the disclosure in the filing to be certain that the filing
includes all
information required under the Securities Exchange Act of 1934 and
that
they have provided all information investors require for an
informed
investment 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 the filing;
* 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.
If you have any questions, please call Gabrielle Malits at
(202) 551-
3702.
Sincerely,
Jill Davis
Branch Chief
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Mr. Jesse Dobrinsky
Cargo Connection Logistics Holding, Inc.
July 21, 2005
page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100F STREET NE
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010
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