SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

SEC Company Response from CAP ROCK ENERGY CORP (CIK 0001129162) — Sep 7, 2005

CAP ROCK ENERGY CORP (CIK 0001129162)
Date: Sept. 7, 2005 · CIK: 0001129162 · Accession: 0001104659-05-043186

AI Filing Summary & Sentiment

Date
September 7, 2005
Author
By: /s/ Celia B. Page
Form
CORRESP
Company
CAP ROCK ENERGY CORP (CIK 0001129162)

Letter

via EDGAR transmission Securities and Exchange Commission Washington, D.C. 20549-0405 Form 8-K filed August 30, 2005 File No. 0-32667

re: Cap Rock Energy Corporation

Dear Mr. Watson:

I am in receipt of your letter of September 1, 2005, regarding our Form 8-K filed August 30, 2005. Pursuant to our telecom of this morning concerning your comments, I wish to confirm my understanding of our conversation.

• We are in the process of preparing an amended Form 10-K for the year ended December 31, 2004, an amended Form 10-Q for the quarter ended March 31, 2005, and the Form 10-Q for the quarter ended June 30, 2005. We anticipate that these documents will be filed with the SEC simultaneously.

• We are addressing your comments in the aforementioned filings.

• Because our estimated timing for filing the aforementioned documents with the SEC is next week, our response to your comments will be filed as Correspondence simultaneously with the aforementioned documents, and consist of references to items in those documents. You indicated that there was no need for a separate 8-K amendment.

We want to make sure that your concerns are addressed, and that disclosures made by us are proper, appropriate, informational and meet the applicable disclosure requirements. I appreciate your cooperation and assistance, and if the estimated timeframe for filing these documents changes, I will inform you promptly.

Sincerely,
By: /s/ Celia B. Page

Show Raw Text
CORRESP
1
filename1.htm

September 7, 2005

via EDGAR transmission

Anthony Watson

Staff Accountant

Securities and Exchange Commission

450 Fifth Street, N.W

Washington, D.C. 20549-0405

re:          Cap Rock Energy Corporation

Form 8-K filed August 30, 2005

File No. 0-32667

Dear Mr. Watson:

I am in receipt of your letter of September 1, 2005, regarding our
Form 8-K filed August 30, 2005.
Pursuant to our telecom of this morning concerning your comments, I wish
to confirm my understanding of our conversation.

•                                          We
are in the process of preparing an amended Form 10-K for the year ended December 31,
2004, an amended Form 10-Q for the quarter ended March 31, 2005, and
the Form 10-Q for the quarter ended June 30, 2005.  We anticipate that these documents will be
filed with the SEC simultaneously.

•                                          We
are addressing your comments in the aforementioned filings.

•                                          Because
our estimated timing for filing the aforementioned documents with the SEC is
next week, our response to your comments will be filed as Correspondence
simultaneously with the aforementioned documents, and consist of references to
items in those documents.  You indicated
that there was no need for a separate 8-K amendment.

We want to make sure that your concerns are addressed, and that
disclosures made by us are proper, appropriate, informational and meet the
applicable disclosure requirements.  I
appreciate your cooperation and assistance, and if the estimated timeframe for
filing these documents changes, I will inform you promptly.

  Sincerely,

  By: /s/ Celia B. Page

  Celia B. Page

  Vice President, Chief Accounting Officer

  and Controller