SEC Comment Letter for CAP ROCK ENERGY CORP (CIK 0001129162) — Oct 24, 2005
CAP ROCK ENERGY CORP (CIK 0001129162)
Date: Oct. 24, 2005 · CIK: 0001129162 · Accession: 0000000000-05-054055
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 October 7, 2005 Mrs. Celia B. Page Vice President, Chief Financial Officer Cap Rock Energy Corporation 500 West Wall Street, Suite 400 Midland, Texas 79701
RE: Cap Rock Energy Corporation Form 8-K filed August 30, 2005 File No. 0-32667
Dear Mrs. Page:
We have reviewed your filings and have the following comment. We may ask you to provide us with more information so we may better understand your disclosure. Please be as detailed as necessary in your explanation. After reviewing this information, we may 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 comment or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
1. Please tell us in detail the particular issue you identified that resulted in the subsidiary no longer being exempt for both financial and tax reporting purposes.
As appropriate, please respond to this comment within five business days or tell us when you will provide us with a response. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comment after reviewing your amendment and responses to our comment.
If you have any questions regarding this comment, please direct them to Anthony Watson, Staff Accountant, at (202) 551-3318.
Sincerely,
Anthony Watson
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<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
October 7, 2005
Mrs. Celia B. Page
Vice President, Chief Financial Officer
Cap Rock Energy Corporation
500 West Wall Street, Suite 400
Midland, Texas 79701
RE: Cap Rock Energy Corporation
Form 8-K filed August 30, 2005
File No. 0-32667
Dear Mrs. Page:
We have reviewed your filings and have the following
comment.
We may ask you to provide us with more information so we may
better
understand your disclosure. Please be as detailed as necessary in
your explanation. After reviewing this information, we may 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 comment or any other aspect
of
our review. Feel free to call us at the telephone numbers listed
at
the end of this letter.
1. Please tell us in detail the particular issue you identified
that
resulted in the subsidiary no longer being exempt for both
financial
and tax reporting purposes.
As appropriate, please respond to this comment within five
business days or tell us when you will provide us with a response.
Detailed cover letters greatly facilitate our review. Please
understand that we may have additional comment after reviewing
your
amendment and responses to our comment.
If you have any questions regarding this comment, please direct
them
to Anthony Watson, Staff Accountant, at (202) 551-3318.
Sincerely,
Anthony Watson
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Mrs. Celia B. Page
Cap Rock Energy Corporation
October 7, 2005
Page 2
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