SEC Comment Letter for COASTAL BANKING CO INC (CIK 0001093897) — Aug 4, 2005
COASTAL BANKING CO INC (CIK 0001093897)
Date: Aug. 4, 2005 · CIK: 0001093897 · Accession: 0000000000-05-040203
AI Filing Summary & Sentiment
File numbers found in text: 000-28333
Letter
Mail Stop 4561 August 4, 2005 By U.S. Mail and Facsimile to (843) 524-4510 Randolph C. Kohn President and Chief Executive Officer Coastal Banking Company, Inc. 36 Sea Island Parkway Beaufort, South Carolina
Re: Coastal Banking Company, Inc. Form 10-KSB for Fiscal Year Ended December 31, 2004 Filed March 30, 2005 File No. 000-28333
Dear Mr. Kohn:
We have reviewed your response and amendment filed August 3, 2005, and have the following additional comment.
General 1. We note the amendment filed in response to our prior comment; however, it does not comply with Rule 12b-15 of the Exchange Act Rules, which requires that amendments set forth the complete text of each item as amended. Please revise to include Exhibit 13 in its entirety.
* * * *
As appropriate, please amend your filing and respond to this comment within 10 business days or tell us when you will provide us with a response. Please furnish a cover letter with your amendment that keys your response to our comment 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 response to our comment.
You may contact Margaret Fitzgerald at (202) 551-3556 or me at (202) 551-3851 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Paul Cline
Senior Accountant
Show Raw Text
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<TEXT>
Mail Stop 4561
August 4, 2005
By U.S. Mail and Facsimile to (843) 524-4510
Randolph C. Kohn
President and Chief Executive Officer
Coastal Banking Company, Inc.
36 Sea Island Parkway
Beaufort, South Carolina
29902
Re: Coastal Banking Company, Inc.
Form 10-KSB for Fiscal Year Ended December 31, 2004
Filed March 30, 2005
File No. 000-28333
Dear Mr. Kohn:
We have reviewed your response and amendment filed August 3,
2005, and have the following additional comment.
General
1. We note the amendment filed in response to our prior comment;
however, it does not comply with Rule 12b-15 of the Exchange Act
Rules, which requires that amendments set forth the complete text
of
each item as amended. Please revise to include Exhibit 13 in its
entirety.
* * * *
As appropriate, please amend your filing and respond to this
comment within 10 business days or tell us when you will provide
us
with a response. Please furnish a cover letter with your
amendment
that keys your response to our comment 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 response to our comment.
You may contact Margaret Fitzgerald at (202) 551-3556 or me
at
(202) 551-3851 if you have questions regarding comments on the
financial statements and related matters.
Sincerely,
Paul Cline
Senior Accountant
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Randolph C. Kohn
Coastal Banking Company, Inc.
August 4, 2005
Page 2
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