SEC Comment Letter for TELCOBLUE INC (CIK 0001123219) — Dec 10, 2004
TELCOBLUE INC (CIK 0001123219)
Date: Dec. 10, 2004 · CIK: 0001123219 · Accession: 0000000000-04-039569
AI Filing Summary & Sentiment
Letter
Mail Stop 0511 December 10, 2004 Mr. James Turek, President Telcoblue, Inc. 3166 Custer Drive #101 Lexington, Ky 40517
RE: Telco Blue, Inc. Change In Independent Accountants File No. 1-16099, Form 8- K Filed November 12, 2004 Amended November 18, 2004
Dear Mr. Turek:
We have reviewed the above referenced filing and have the following comments. We welcome any questions you may have about our comments. Feel free to contact us at the numbers listed at the end of this letter.
Any amendment filed in response to these comments should be filed on or before five business days from the date of this letter.
1. It has recently come to our attention that you have not provided your former accountant, LL Bradford & Company, an opportunity to comment on the disclosures included in your Item 4.01 Form 8-K filed on November 12, 2004, and amended on November 18, 2004. Please revise the disclosures surrounding the change in accountants, as necessary, and file an amendment to your Form 8-K. Also, immediately provide a copy of these revised disclosures to your former accountant for their review and comment. You should file an amendment to your Item 4.01 Form 8-K to include the Exhibit 16 letter from your former accountant Any questions regarding the above should be directed to me at (202) 942-2876. 2. stating whether they agree with the statements made in your revised Form 8-K.
Sincerely,
Solomon
O.Cromwell
Staff
Accountant
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>telcoblue.txt
<DESCRIPTION>LETTER DATED 12/10/04 ITEM 4 FORM 8K FILED 11/12/04 AM 11/18/04
<TEXT>
Mail Stop 0511
December 10, 2004
Mr. James Turek, President
Telcoblue, Inc.
3166 Custer Drive #101
Lexington, Ky 40517
RE: Telco Blue, Inc.
Change In Independent Accountants
File No. 1-16099, Form 8- K
Filed November 12, 2004
Amended November 18, 2004
Dear Mr. Turek:
We have reviewed the above referenced filing and have the
following
comments. We welcome any questions you may have about our
comments.
Feel free to contact us at the numbers listed at the end of this
letter.
Any amendment filed in response to these comments should be filed
on
or before five business days from the date of this letter.
1. It has recently come to our attention that you have not
provided
your former accountant, LL Bradford & Company, an opportunity to
comment on the disclosures included in your Item 4.01 Form 8-K
filed
on November 12, 2004, and amended on November 18, 2004. Please
revise the disclosures surrounding the change in accountants, as
necessary, and file an amendment to your Form 8-K. Also,
immediately
provide a copy of these revised disclosures to your former
accountant
for their review and comment. You should file an amendment to
your
Item 4.01 Form 8-K to include the Exhibit 16 letter from your
former
accountant Any questions regarding the above should be directed to
me
at (202) 942-2876.
2. stating whether they agree with the statements made in your
revised Form 8-K.
Sincerely,
Solomon
O.Cromwell
Staff
Accountant
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</TEXT>
</DOCUMENT>