SEC Company Response from LUNA GOLD CORP (CIK 0001101204) — Oct 29, 2004
LUNA GOLD CORP (CIK 0001101204)
Date: Oct. 29, 2004 · CIK: 0001101204 · Accession: 0001002014-04-000615
AI Filing Summary & Sentiment
File numbers found in text: 333-117893
Show Raw Text
CORRESP 1 filename1.htm LUNA GOLD CORP - Acceleration Letter LUNA GOLD CORP. 777 Dunsmiur Street Suite 1600 P.O. Box 10425, Pacific Center Vancouver, British Columbia Canada V7Y 1K4 October 29, 2004 United States Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 - 0405 Attention: Roger Schwall Assistant Director Mail Stop 0405 RE: Luna Gold Corp. Form SB-2 Registration Statement Registration No. 333-117893 Dear Mr. Schwall: Pursuant to the provisions of Rule 461 of Regulation C of the Securities Act of 1933, as amended, Luna Gold Corp. (the "Company") requests acceleration of the effective date of its Form SB-2 Registration Statement to Friday, October 29, 2004, at 1:30 p.m., E.D.T., or as soon thereafter as practicable. The Company is aware of its statutory responsibility under the Securities Act of 1933, as amended. Please be advised that the Company has not distributed any preliminary prospectus and the Company is in compliance with Rule 15c2-8 of the Securities Exchange Act of 1934, as amended. Further, no other documents, reports or memoranda have been prepared for external use by the Company. The registration statement thereto has not been submitted to the NASD since no NASD members or affiliates will be participating in the transaction. Securities and Exchange Commission RE: Luna Gold Corp. Form SB-2 Registration Statement SEC File 333-117893 October 29, 2004 Page 2 The Company acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. The undersigned is aware of its respective responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed transaction specified in the above captioned registration statement. Thank you for your cooperation. Yours truly, LUNA GOLD CORP. BY: /s/ Tim Searcy Tim Searcy, President, Principal Executive Officer and Director AWB:nsl cc: Conrad C. Lysiak