SEC Comment Letter for BLUE MOON GROUP INC (CIK 0001098125) — Aug 13, 2004
BLUE MOON GROUP INC (CIK 0001098125)
Date: Aug. 13, 2004 · CIK: 0001098125 · Accession: 0000000000-04-026059
AI Filing Summary & Sentiment
Letter
<DESCRIPTION>COMMENT LETTER - ITEM 4, FORM 8-K/A - COMMENTS ISSUED 8/13/2004 August 13, 2004 Mail Stop 0305 Via U.S. Mail and facsimile (813) 223-7797 Michael Muzio President, CFO and Director Blue Moon Group, Inc. 513 North Franklin Street Tampa, FL 33602
Re: Item 4, Form 8-K Filed August 11, 2004 File No.: 1-15455
Dear Mr. Muzio:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these 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 comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Exhibit 16:
1. Please file a letter from your former accountant indicating whether or not they agree with your disclosures in the Form 8-K. If you are unable to obtain this letter from your former accountant, please revise to disclose the reason(s).
Engagement of new accountant:
2. We note that you engaged a new accountant, Semple and Cooper LLP. Please revise to disclose the date of the engagement as well as whether during the two previous years and any subsequent period, you consulted the newly engaged accountant regarding any of the items detailed in Regulation S-K Item 304 (a)(2). Please ensure that you disclose any consultations up through the date of engagement. If no consultation was received, then please state so.
Please file your supplemental response and amendment via EDGAR in response to these comments within 5 business days of the date of this letter. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time.
We welcome any questions you may have about our comments or on any other aspect of our review. You may contact me at 202-942-1785, or in my absence, Robert Benton at 202-942-1811.
Sincerely,
Theresa A. Messinese, CPA
Staff Accountant
Mr. Michael Muzio
Blue Moon Group, Inc.
August 13, 2004
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>upload.txt <DESCRIPTION>COMMENT LETTER - ITEM 4, FORM 8-K/A - COMMENTS ISSUED 8/13/2004 <TEXT> August 13, 2004 Mail Stop 0305 Via U.S. Mail and facsimile (813) 223-7797 Michael Muzio President, CFO and Director Blue Moon Group, Inc. 513 North Franklin Street Tampa, FL 33602 Re: Item 4, Form 8-K Filed August 11, 2004 File No.: 1-15455 Dear Mr. Muzio: We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these 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 comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. Exhibit 16: 1. Please file a letter from your former accountant indicating whether or not they agree with your disclosures in the Form 8-K. If you are unable to obtain this letter from your former accountant, please revise to disclose the reason(s). Engagement of new accountant: 2. We note that you engaged a new accountant, Semple and Cooper LLP. Please revise to disclose the date of the engagement as well as whether during the two previous years and any subsequent period, you consulted the newly engaged accountant regarding any of the items detailed in Regulation S-K Item 304 (a)(2). Please ensure that you disclose any consultations up through the date of engagement. If no consultation was received, then please state so. Please file your supplemental response and amendment via EDGAR in response to these comments within 5 business days of the date of this letter. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. We welcome any questions you may have about our comments or on any other aspect of our review. You may contact me at 202-942-1785, or in my absence, Robert Benton at 202-942-1811. Sincerely, Theresa A. Messinese, CPA Staff Accountant Mr. Michael Muzio Blue Moon Group, Inc. August 13, 2004 </TEXT> </DOCUMENT>