SEC Comment Letter for PAYGARD INC (CIK 0001106976) — Jun 23, 2005
PAYGARD INC (CIK 0001106976)
Date: June 23, 2005 · CIK: 0001106976 · Accession: 0000000000-05-031989
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 June 23, 2005 Colin Gervaise-Brazier, President Paygard, Inc. 350 South Center Street Suite 500 Reno, NV 89501
Re: Paygard, Inc. SECPS letter from Gordon, Hughes and Banks, LLP File No. 0-29685
Dear Mr. Gervaise-Brazier:
The staff has received a SECPS letter from Gordon, Hughes and Banks, LLP notifying the Chief Accountant of the Commission that the registrant`s auditor/client relationship with Gordon, Hughes and Banks, LLP has ceased. This letter is to inform you that the registrant should file an Item 4 Form 8-K immediately. The filing was due no later than the fourth business day following the date the relationship with Gordon, Hughes and Banks, LLP ceased.
Item 304 of Regulation S-B describes the disclosure requirements of the Item 4 Form 8-K. In order for the former accountants to submit to you the letter required by Item 304(a)(3) of Regulation S-B, a copy of the filing should be furnished to them as soon as possible, but no later than the date you file the Form 8-K with the Commission. The accountant`s letter should be filed with the Commission as an exhibit to the 8-K when initially filed or as a subsequent amendment thereto no later than 10 days after the initial Form 8-K was filed.
If you are unable to file a Form 8-K and letter from the former accountant, please contact the staff immediately to explain your extenuating circumstances. Direct any questions to Babette Cooper at 202.551.3396.
Sincerely,
Babette Cooper
Staff Accountant
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<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
June 23, 2005
Colin Gervaise-Brazier, President
Paygard, Inc.
350 South Center Street
Suite 500
Reno, NV 89501
Re: Paygard, Inc.
SECPS letter from Gordon,
Hughes and Banks, LLP
File No. 0-29685
Dear Mr. Gervaise-Brazier:
The staff has received a SECPS letter from Gordon, Hughes
and
Banks, LLP notifying the Chief Accountant of the Commission that
the
registrant`s auditor/client relationship with Gordon, Hughes and
Banks, LLP has ceased. This letter is to inform you that the
registrant should file an Item 4 Form 8-K immediately. The filing
was due no later than the fourth business day following the date
the
relationship with Gordon, Hughes and Banks, LLP ceased.
Item 304 of Regulation S-B describes the disclosure
requirements of the Item 4 Form 8-K. In order for the former
accountants to submit to you the letter required by Item 304(a)(3)
of
Regulation S-B, a copy of the filing should be furnished to them
as
soon as possible, but no later than the date you file the Form 8-K
with the Commission. The accountant`s letter should be filed with
the Commission as an exhibit to the 8-K when initially filed or as
a
subsequent amendment thereto no later than 10 days after the
initial
Form 8-K was filed.
If you are unable to file a Form 8-K and letter from the
former
accountant, please contact the staff immediately to explain your
extenuating circumstances. Direct any questions to Babette Cooper
at
202.551.3396.
Sincerely,
Babette Cooper
Staff Accountant
??
??
??
??
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0306
DIVISION OF
CORPORATION FINANCE
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