SEC Company Response from Comstock Inc. (LODE) (CIK 0001120970) (LODE) — Jan 12, 2011
Comstock Inc. (LODE) (CIK 0001120970)
Date: Jan. 12, 2011 · CIK: 0001120970 · Accession: 0001144204-11-001931
AI Filing Summary & Sentiment
Reasoning
Referenced dates: January 11, 2011
Letter
United States Securities and Exchange Commission Division of Corporation Finance Washington D.C. 20549 Re: Comstock Mining Inc. Current Report on Form 8-K, filed January 10, 2011
Dear Ms. O’Brien:
In reference to your letter dated January 11, 2011, pertaining to the above-referenced filing, please see the corresponding response following each item below. We have repeated the text of your comments in italics font.
Item 4.01 Form 8-K Filed January 10, 2011
1. Please note that Item 304(a)(1)(ii) of Regulation S-K requires a statement as to whether the accountant’s report on the financial statements for either of the past two years contained an adverse opinion or a disclaimer of opinion or was qualified or modified as to uncertainty, audit scope or accounting principles; and a description of the nature of each such adverse opinion, disclaimer of opinion, modification or qualification. This would include disclosure of uncertainty regarding the ability to continue as a going concern in the accountant’s report. Please amend your filing accordingly.
2. To the extent that you make changes to the Form 8-K to comply with our comments, please obtain and file and updated Exhibit 16 letter from the former accountants stating whether the accountant agrees with the statements made in your revised Form 8-K.
Response:
Our disclosure has been updated to include additional language pertaining to our going concern opinions and to fully comply with with Item 304 (a) (1) (ii) of Regulation S-K. The registrant will be filing an Amended Form 8-K containing the disclosure revisions with the updated Exhibit 16 letter from our former accountant on or before January 13, 2011. Further, Comstock Mining Inc. (hereinafter referred to as “we” or “our”) acknowledges that:
1.) We are responsible for the adequacy and accuracy of the disclosure in the filings;
PO Box 1118 · 1200 American Flat Rd · Virginia City, NV 89440
Investors (775) 847-4755 · Facsimile (800) 750-5740
Page 1 of
2.) Staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission (hereinafter referred to as “the “Commission”) from taking any action with respect to the filings; and
3.) We 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 have any questions regarding our responses, you can contact me at (775) 847-5272.
Very
truly yours,
/S/
Corrado De Gasperis
Show Raw Text
CORRESP
1
filename1.htm
Unassociated Document
January
12 2011
To:
Jennifer
O’Brien
United
States Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street NE
Washington
D.C. 20549
Re:
Comstock
Mining Inc.
Current
Report on Form 8-K, filed January 10, 2011
Dear Ms.
O’Brien:
In
reference to your letter dated January 11, 2011, pertaining to the
above-referenced filing, please see the corresponding response following each
item below. We have repeated the text of your comments in italics
font.
Item 4.01 Form 8-K Filed
January 10, 2011
1.
Please note that Item 304(a)(1)(ii) of Regulation S-K requires a statement as to
whether the accountant’s report on the financial statements for either of the
past two years contained an adverse opinion or a disclaimer of opinion or was
qualified or modified as to uncertainty, audit scope or accounting principles;
and a description of the nature of each such adverse opinion, disclaimer of
opinion, modification or qualification. This would include disclosure
of uncertainty regarding the ability to continue as a going concern in the
accountant’s report. Please amend your filing
accordingly.
2.
To the extent that you make changes to the Form 8-K to comply with our comments,
please obtain and file and updated Exhibit 16 letter from the former accountants
stating whether the accountant agrees with the statements made in your revised
Form 8-K.
Response:
Our
disclosure has been updated to include additional language pertaining to our
going concern opinions and to fully comply with with Item 304 (a) (1) (ii) of
Regulation S-K. The registrant will be filing an Amended Form 8-K
containing the disclosure revisions with the updated Exhibit 16 letter from our
former accountant on or before January 13, 2011. Further, Comstock Mining Inc.
(hereinafter referred to as “we” or “our”) acknowledges that:
1.) We
are responsible for the adequacy and accuracy of the disclosure in the
filings;
PO
Box 1118 · 1200
American Flat Rd · Virginia City,
NV 89440
Investors
(775) 847-4755 ·
Facsimile (800) 750-5740
Page 1 of
2
2.) Staff
comments or changes to disclosure in response to staff comments do not foreclose
the Securities and Exchange Commission (hereinafter referred to as “the
“Commission”) from taking any action with respect to the filings;
and
3.) We
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
have any questions regarding our responses, you can contact me at (775)
847-5272.
Very
truly yours,
/S/
Corrado De Gasperis
Name: Corrado.
De Gasperis
Title:
Chief Executive Officer and President
PO
Box 1118 · 1200
American Flat Rd · Virginia City,
NV 89440
Investors
(775) 847-4755 ·
Facsimile (800) 750-5740
Page 2 of
2