SEC Company Response from HUDSONS GRILL INTERNATIONAL INC (CIK 0001104254) — Sep 15, 2005
HUDSONS GRILL INTERNATIONAL INC (CIK 0001104254)
Date: Sept. 15, 2005 · CIK: 0001104254 · Accession: 0000930881-05-000014
AI Filing Summary & Sentiment
File numbers found in text: 333-94797
Letter
Division of Corporation Finance United States Securities and Exchange Commission Re: Hudson's Grill International, Inc. ("Hudson's") Form 10-KSB for the fiscal year ended December 31, 2004 Form 10-QSB for the quarter ended March 31, 2005 Commission File # 333-94797
Dear Ms. Cvrkel:
Your letter of June 23, 2005, to Hudson's was forwarded to us for response. We will address your comments by your paragraph number in the order in which you have made them.
Form 10-KSB for the year ended December 31, 2004
Financial Statements
Statements of Income
Note 4. Sale of Assets and Note Receivable
1. The Company has begun to present as gain from discontinued operations the sale of assets associated with a separate component of an entity that was sold more than seven years ago and was related to a non-Hudson's themed restaurant that was at one time owned and operated by the former parent of the Company.
Note 9. Related Party Transactions
2. The Company has begun to disclose in its notes that it is not required to provide any additional services to the Texas franchises owned by one of its directors.
If you have any questions about the above, please do not hesitate to contact me.
Sincerely,
Robert W. Fischer
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FISCHER & SANGER
ATTORNEYS AND COUNSELORS
SUITE 1204
5956 SHERRY LANE
DALLAS, TEXAS 75225
TELEPHONE 214/361-7301
TELECOPIER 214/361-7842
ROBERT WM. FISCHER
September 15, 2005
Linda Cvrkel
Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: Hudson's Grill International, Inc. ("Hudson's")
Form 10-KSB for the fiscal year ended December 31, 2004
Form 10-QSB for the quarter ended March 31, 2005
Commission File # 333-94797
Dear Ms. Cvrkel:
Your letter of June 23, 2005, to Hudson's was forwarded to us for response. We will address your
comments by your paragraph number in the order in which you have made them.
Form 10-KSB for the year ended December 31, 2004
Financial Statements
Statements of Income
Note 4. Sale of Assets and Note Receivable
1. The Company has begun to present as gain from discontinued operations the sale of assets associated
with a separate component of an entity that was sold more than seven years ago and was related to a
non-Hudson's themed restaurant that was at one time owned and operated by the former parent of the
Company.
Note 9. Related Party Transactions
2. The Company has begun to disclose in its notes that it is not required to provide any additional services
to the Texas franchises owned by one of its directors.
If you have any questions about the above, please do not hesitate to contact me.
Sincerely,
Robert W. Fischer
RWF:hs
cc: Mr. David Osborn
Mr. Matthew Reiter
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