SEC Comment Letter for SUTTER HOLDING CO INC (CIK 0001100202) — Jul 15, 2005
SUTTER HOLDING CO INC (CIK 0001100202)
Date: July 15, 2005 · CIK: 0001100202 · Accession: 0000000000-05-036278
AI Filing Summary & Sentiment
Letter
Mail Stop 4-8 December 2, 2004 By mail and fax to: 415-788-1515 William G. Knuff, III Co-Chief Executive Officer and Chief Financial Officer Sutter Holding Company, Inc. 220 Montgomery Street Suite 2100 San Francisco, CA 94104
Re: Sutter Holding Company, Inc. Form 8-K filed October 15, 2004 and Form 8-K/A filed October 19, 2004 File No. 1-15733
Dear Mr. Knuff,
The Staff has reviewed the above-referenced filing for compliance with the requirements of Form 8-K and has the following comment in that regard. * Please revise the second paragraph of your Form 8-K to cover the subsequent interim period from the date of the last audited financial statements to October 10, 2004, the date of resignation of the former independent accountant. See Item 304(a)(1)(iv) and (v) of Regulation S-K.
Please file an amendment via EDGAR in response to these comments within 5 business days of the date of this letter, unless specified otherwise, or contact us immediately if you require additional time. Such amendment should be filed under cover of Form 8-KA and should include the ITEM 4 designation. A letter from your former accountant addressing the revised disclosures should also be included in your amended Form 8-K and filed as Exhibit 16. To expedite the processing of the Form 8-K, please furnish a courtesy copy of the filing to the undersigned.
You may direct any questions regarding this comment to me at 202- 942- 2952.
Sincerely,
Amit Pande
Staff Accountant
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 4-8
December 2, 2004
By mail and fax to: 415-788-1515
William G. Knuff, III
Co-Chief Executive Officer and Chief Financial Officer
Sutter Holding Company, Inc.
220 Montgomery Street
Suite 2100
San Francisco, CA 94104
Re: Sutter Holding Company, Inc.
Form 8-K filed October 15, 2004 and Form 8-K/A filed October
19, 2004
File No. 1-15733
Dear Mr. Knuff,
The Staff has reviewed the above-referenced filing for compliance
with the requirements of Form 8-K and has the following comment in
that regard.
* Please revise the second paragraph of your Form 8-K to cover the
subsequent interim period from the date of the last audited
financial
statements to October 10, 2004, the date of resignation of the
former
independent accountant. See Item 304(a)(1)(iv) and (v) of
Regulation
S-K.
Please file an amendment via EDGAR in response to these comments
within 5 business days of the date of this letter, unless
specified
otherwise, or contact us immediately if you require additional
time.
Such amendment should be filed under cover of Form 8-KA and should
include the ITEM 4 designation. A letter from your former
accountant
addressing the revised disclosures should also be included in your
amended Form 8-K and filed as Exhibit 16. To expedite the
processing
of the Form 8-K, please furnish a courtesy copy of the filing to
the
undersigned.
You may direct any questions regarding this comment to me at 202-
942-
2952.
Sincerely,
Amit Pande
Staff Accountant
??
(..continued)
LSB Financial Corp.
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