SEC Company Response from MIRAE CORP (CIK 0001099196) — Dec 23, 2005
MIRAE CORP (CIK 0001099196)
Date: Dec. 23, 2005 · CIK: 0001099196 · Accession: 0001193125-05-248183
AI Filing Summary & Sentiment
File numbers found in text: 000-30376
Referenced dates: December 14, 2005
Letter
Division of Corporation Finance United States Securities and Exchange Commission Attention: Mr. Kevin Kuhar Re: Mirae Corporation Form 20-F/A Filed on November 30, 2005 File No. 000-30376
Dear Mr. Kuhar:
We refer to the letter dated December 14, 2005 from Mr. Jay Webb (the “Comment Letter”), wherein the Staff provided certain further comments to the Amendment No. 2 on Form 20-F/A filed by us on November 30, 2005. Please note that the original 20-F for the fiscal year ended December 31, 2004 was filed with the SEC on June 30, 2005 and amended on July 28, 2005.
Although we have reviewed the Comment Letter and have prepared our preliminary response thereto, in order to ensure that our response is comprehensive and fully thought through, however, we respectfully request an extension to January 11, 2006.
We sincerely appreciate your kind understanding of the foregoing request. Please do not hesitate to contact me at 82-41-559-8710 (Fax: 82-41-559-8789) should you have any questions or comments. Also, we would appreciate you copying Mark J. Lee of Debevoise & Plimpton LLP (Tel: 852-2160-9800; Fax: 212-521-8950 (U.S. fax number)) when you send any correspondence to us with respect to our foregoing request to ensure that we will be able to promptly respond to any comments or additional requests from you. Thank you in advance for your attention to this matter.
Very truly yours,
/s/ Gi Hoon Joung
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CORRESP 1 filename1.htm Correspondence Letter Mirae Corporation 714 Baeksuk-Dong, Cheonan-Si Chungcheongnam-Do, 330-200, Korea Tel : 82-41-621-5070 FAX : 82-41-559-8789 December 23, 2005 Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 U.S.A. Attention: Mr. Kevin Kuhar Re: Mirae Corporation Form 20-F/A Filed on November 30, 2005 File No. 000-30376 Dear Mr. Kuhar: We refer to the letter dated December 14, 2005 from Mr. Jay Webb (the “Comment Letter”), wherein the Staff provided certain further comments to the Amendment No. 2 on Form 20-F/A filed by us on November 30, 2005. Please note that the original 20-F for the fiscal year ended December 31, 2004 was filed with the SEC on June 30, 2005 and amended on July 28, 2005. Although we have reviewed the Comment Letter and have prepared our preliminary response thereto, in order to ensure that our response is comprehensive and fully thought through, however, we respectfully request an extension to January 11, 2006. We sincerely appreciate your kind understanding of the foregoing request. Please do not hesitate to contact me at 82-41-559-8710 (Fax: 82-41-559-8789) should you have any questions or comments. Also, we would appreciate you copying Mark J. Lee of Debevoise & Plimpton LLP (Tel: 852-2160-9800; Fax: 212-521-8950 (U.S. fax number)) when you send any correspondence to us with respect to our foregoing request to ensure that we will be able to promptly respond to any comments or additional requests from you. Thank you in advance for your attention to this matter. Very truly yours, /s/ Gi Hoon Joung Gi-Hoon Joung Director of Accounting Team and Acting CFO