SEC Comment Letter for ON THE GO HEALTHCARE INC (CIK 0001126302) — Nov 19, 2004
ON THE GO HEALTHCARE INC (CIK 0001126302)
Date: Nov. 19, 2004 · CIK: 0001126302 · Accession: 0000000000-04-037237
AI Filing Summary & Sentiment
File numbers found in text: 333-61538
Letter
<DESCRIPTION>ON THE GO HEALTHCARE ITEM 4 8K/A#1 FILED 11/16/04 COMMENT LTR THOMPSON November 19, 2004 Mr. Stuart Turk Chief Executive Officer On The Go Healthcare, Inc. 85 Corstate Avenue, Unit #1 Concord, Ontario, Canada L4K 4Y2
RE: Form 8-K/A Item 4 filed November 16, 2004 File # 333-61538
Dear Mr. Turk:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your documents in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. After reviewing this information, we may or may not raise additional comments.
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call us at the telephone number listed at the end of this letter.
Item 4.01 Form 8-K/A filed November 16, 2004 1. We note that your amended Form 8-K filed on November 16, 2004 did not contain an updated letter from your former accountants stating whether the accountant agrees with the statements made in your amended Form 8-K. Please amend your Form 8-K to provide such a letter. The letter should specifically reference the amended Form 8-K filed on November 16, 2004. We remind you that an updated Exhibit 16 letter should be provided with each amendment to an Item 4 Form 8-K.
*****
Please file your supplemental response via EDGAR in response to these comments within 5 business days of the date of this letter. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. You may wish to provide us with marked copies of each amended filing to expedite our review. Direct any questions regarding the above to the undersigned at (202) 824-5259.
Sincerely,
Jennifer Thompson
Staff Accountant
Mr. Turk
November 19, 2004
Page 2
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>onthego8kltr2.txt
<DESCRIPTION>ON THE GO HEALTHCARE ITEM 4 8K/A#1 FILED 11/16/04 COMMENT LTR THOMPSON
<TEXT>
November 19, 2004
Mr. Stuart Turk
Chief Executive Officer
On The Go Healthcare, Inc.
85 Corstate Avenue, Unit #1
Concord, Ontario, Canada L4K 4Y2
RE: Form 8-K/A Item 4 filed November 16, 2004
File # 333-61538
Dear Mr. Turk:
We have reviewed your filing and have the following comments. Where
indicated, we think you should revise your documents in response to
these comments. If you disagree, we will consider your explanation as
to why our comment is inapplicable or a revision is unnecessary.
Please be as detailed as necessary in your explanation. In some of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure. After
reviewing this information, we may or may not raise additional
comments.
Please understand that the purpose of our review process is to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing. We
look forward to working with you in these respects. We welcome any
questions you may have about our comments or on any other aspect of
our review. Feel free to call us at the telephone number listed at
the end of this letter.
Item 4.01 Form 8-K/A filed November 16, 2004
1. We note that your amended Form 8-K filed on November 16, 2004 did
not contain an updated letter from your former accountants stating
whether the accountant agrees with the statements made in your amended
Form 8-K. Please amend your Form 8-K to provide such a letter. The
letter should specifically reference the amended Form 8-K filed on
November 16, 2004. We remind you that an updated Exhibit 16 letter
should be provided with each amendment to an Item 4 Form 8-K.
*****
Please file your supplemental response via EDGAR in response to these
comments within 5 business days of the date of this letter. Please
note that if you require longer than 5 business days to respond, you
should contact the staff immediately to request additional time. You
may wish to provide us with marked copies of each amended filing to
expedite our review. Direct any questions regarding the above to the
undersigned at (202) 824-5259.
Sincerely,
Jennifer Thompson
Staff Accountant
Mr. Turk
November 19, 2004
Page 2
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404
DIVISION OF
CORPORATION FINANCE
</TEXT>
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