SEC Company Response from CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869) (CAPR) — May 23, 2006
CAPRICOR THERAPEUTICS, INC. (CAPR) (CIK 0001133869)
Date: May 23, 2006 · CIK: 0001133869 · Accession: 0001092306-06-000380
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-55166
Referenced dates: April 18, 2006
Letter
RE: SMI Products, Inc. ("Registrant") Form 10-KSB/A Filed April 4, 2006 File Number 333-55166
SMI PRODUCTS, INC. 3503 Cedar Locust Sugarland, TX 77479
May 16, 2006
MAIL STOP 3561
Tia Jenkins Senior Assistant Chief Accountant U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549
Ladies/Gentlemen:
In response to your comments dated April 18, 2006, the Registrant has made the following amendments, corresponding to your enumerated paragraphs:
ITEM 8A. CONTROLS AND PROCEDURES
1. The document has been amended to include the information required by Items 307 and 308(c) of Regulation S-B.
ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
2. The document has been amended to include the information required by Item 9(e) of Schedule 14A.
In addition, the Registrant hereby acknowledges that:
1. the Registrant is responsible for the adequacy and accuracy of the disclosure in the filing;
2. staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
3. the Registrant may not asset 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 further questions or comments regarding this filing, please do not hesitate to contact me.
Very truly yours,
/s/ JAMES M. CHARUK
__________________________
James M. Charuk
President and Director
Show Raw Text
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<TEXT>
SMI PRODUCTS, INC.
3503 Cedar Locust
Sugarland, TX 77479
May 16, 2006
MAIL STOP 3561
Tia Jenkins
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: SMI Products, Inc. ("Registrant")
Form 10-KSB/A
Filed April 4, 2006
File Number 333-55166
Ladies/Gentlemen:
In response to your comments dated April 18, 2006, the Registrant has made the
following amendments, corresponding to your enumerated paragraphs:
ITEM 8A. CONTROLS AND PROCEDURES
1. The document has been amended to include the information required by Items
307 and 308(c) of Regulation S-B.
ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
2. The document has been amended to include the information required by Item
9(e) of Schedule 14A.
In addition, the Registrant hereby acknowledges that:
1. the Registrant is responsible for the adequacy and accuracy of the
disclosure in the filing;
2. staff comments or changes to disclosure in response to staff comments
do not foreclose the Commission from taking any action with respect to
the filing; and
3. the Registrant may not asset 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 further questions or comments regarding this filing, please do
not hesitate to contact me.
Very truly yours,
/s/ JAMES M. CHARUK
__________________________
James M. Charuk
President and Director
cc: Amisano Hanson, Chartered Accountants
Michael J. Morrison, Esq.
</TEXT>
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