SEC Company Response from INNOFONE COM INC (CIK 0001100364) — May 6, 2005
INNOFONE COM INC (CIK 0001100364)
Date: May 6, 2005 · CIK: 0001100364 · Accession: 0001127855-05-000314
AI Filing Summary & Sentiment
File numbers found in text: 000-31949
Referenced dates: March 18, 2005
Letter
April 28, 2005 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Attention: Linda Van Doorn
RE: File No. 000-31949
Dear Ms. Van Doorn:
I apologize for having recently being unavailable to you. In the process of moving into a new office, several items were temporarily lost in the shuffle. The address of record for Innofone.Com, Inc. is 3470 Olney-Laytonsville Road, Suite 118, Olney, MD 20832, and I can be reached at either 301-774-6913 or 301-340-9642. My new fax number is 301-340-9641 and my email address is frichardson@comcast.net. This information shall be reflected in the next ----------------------- quarterly.
In response to the letter dated March 18, 2005, the following is a response to the issues you have commented on:
Auditors Report. I neglected to correct the missing signature on the ---------------- edgar copy. This will be corrected and refiled.
Danziger and Hochman have been Innofone.Com, Inc. Auditors since 2002. They were hired when the management and operations of the firm were in Toronto, Canada. They are licensed by the PCAOB and do numerous audits on public companies both in Canada and the United States. They are a midsize audit firm who operate on a global basis, traveling to where the operations and the accounting records of the company are. Once operations and new management were moved to Maryland in 2003, it was deemed not necessary to change accountants since the work they were providing was excellent and there was no issue since the audit work was conducted down in the United States. We have no intentions of changing to another audit firm in the upcoming years.
<PAGE>
Securities and Exchange Commission April 28, 2005 Page 2
APB 30. It was concluded that both of these items were unusual and ------ infrequent in nature and were one time events. Both of these transactions were clearly not the normal operating activities of the company and were both one time events. Both of these items were material in nature and did not affect the normal course of operations and were deemed extraordinary.
We acknowledge the following related to the March 18, 2005 letter:
o The company is responsible for the adequacy and accuracy of the disclosure in the filings. o Staff comments or changes to the disclosure in the response to staff comments do not foreclose the Commission in taking any action with respect to the filings: and o 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.
If you require any further assistance, please do not hesitate to contact us.
Yours truly,
/s/ Frederic Richardson
Frederic Richardson, President Innofone.Com, Inc.
Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Innofone.Com, Inc.
3470 Olney-Laytonsville Road, Suite 118
Olney, Maryland 20832
301-774-6913
April 28, 2005
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Attention: Linda Van Doorn
RE: File No. 000-31949
Dear Ms. Van Doorn:
I apologize for having recently being unavailable to you. In the process of
moving into a new office, several items were temporarily lost in the shuffle.
The address of record for Innofone.Com, Inc. is 3470 Olney-Laytonsville Road,
Suite 118, Olney, MD 20832, and I can be reached at either 301-774-6913 or
301-340-9642. My new fax number is 301-340-9641 and my email address is
frichardson@comcast.net. This information shall be reflected in the next
-----------------------
quarterly.
In response to the letter dated March 18, 2005, the following is a response to
the issues you have commented on:
Auditors Report. I neglected to correct the missing signature on the
----------------
edgar copy. This will be corrected and refiled.
Danziger and Hochman have been Innofone.Com, Inc. Auditors since 2002.
They were hired when the management and operations of the firm were in
Toronto, Canada. They are licensed by the PCAOB and do numerous audits on
public companies both in Canada and the United States. They are a midsize
audit firm who operate on a global basis, traveling to where the
operations and the accounting records of the company are. Once operations
and new management were moved to Maryland in 2003, it was deemed not
necessary to change accountants since the work they were providing was
excellent and there was no issue since the audit work was conducted down
in the United States. We have no intentions of changing to another audit
firm in the upcoming years.
<PAGE>
Securities and Exchange Commission
April 28, 2005
Page 2
APB 30. It was concluded that both of these items were unusual and
------
infrequent in nature and were one time events. Both of these transactions
were clearly not the normal operating activities of the company and were
both one time events. Both of these items were material in nature and did
not affect the normal course of operations and were deemed extraordinary.
We acknowledge the following related to the March 18, 2005 letter:
o The company is responsible for the adequacy and accuracy of the
disclosure in the filings.
o Staff comments or changes to the disclosure in the response to
staff comments do not foreclose the Commission in taking any
action with respect to the filings: and
o 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.
If you require any further assistance, please do not hesitate to contact us.
Yours truly,
/s/ Frederic Richardson
Frederic Richardson, President
Innofone.Com, Inc.
</TEXT>
</DOCUMENT>