SEC Comment Letter for UNITED FUEL & ENERGY CORP (CIK 0001137031) — Dec 29, 2004
UNITED FUEL & ENERGY CORP (CIK 0001137031)
Date: Dec. 29, 2004 · CIK: 0001137031 · Accession: 0000000000-04-042183
AI Filing Summary & Sentiment
Letter
MAIL STOP 03-08 December 29, 2004 Mr. Ian Valentine, CEO Brands Shopping Network, Inc. 13431 Beach Avenue Marina Del Rey, CA 90292
RE: Brands Shopping Network, Inc. Information Statement filed on Schedule 14C Commission File No. 0-32473 Amendment Filed on December 20, 2004
Dear Mr. Valentine:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document 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 numbers listed at the end of this letter.
Contacts between United Fuel and BSN, page 22
1. We note your response to prior comment 13. Please elaborate on the disclosure you included. For example, please discuss who the United Fuel board of directors retained to search for a reverse merger target and provide further analysis regarding the determination of the merger consideration.
Action 2 - Amendment to the Articles of Incorporation, page 25 2. Please disclose whether you have any current plans to acquire any other businesses.
* * * *
You may contact Brian McAllister at (202) 824-5664 or Mike Moran, Accounting Branch Chief, at (202) 942-2823 if you have questions regarding comments on the financial statements and related matters. Please contact Matthew Benson at (202) 942-2824, Ellie Quarles, Special Counsel, at (202) 942-1859 or me at (202) 942- with any other questions you may have.
Sincerely,
H. Christopher Owings
Assistant Director
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> MAIL STOP 03-08 December 29, 2004 Mr. Ian Valentine, CEO Brands Shopping Network, Inc. 13431 Beach Avenue Marina Del Rey, CA 90292 RE: Brands Shopping Network, Inc. Information Statement filed on Schedule 14C Commission File No. 0-32473 Amendment Filed on December 20, 2004 Dear Mr. Valentine: We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document 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 numbers listed at the end of this letter. Contacts between United Fuel and BSN, page 22 1. We note your response to prior comment 13. Please elaborate on the disclosure you included. For example, please discuss who the United Fuel board of directors retained to search for a reverse merger target and provide further analysis regarding the determination of the merger consideration. Action 2 - Amendment to the Articles of Incorporation, page 25 2. Please disclose whether you have any current plans to acquire any other businesses. * * * * You may contact Brian McAllister at (202) 824-5664 or Mike Moran, Accounting Branch Chief, at (202) 942-2823 if you have questions regarding comments on the financial statements and related matters. Please contact Matthew Benson at (202) 942-2824, Ellie Quarles, Special Counsel, at (202) 942-1859 or me at (202) 942- 1900 with any other questions you may have. Sincerely, H. Christopher Owings Assistant Director cc: Ryan S. Hong, Esq. Fax: (310) 208-1154 Roger W. Byrd, Esq. Fax: (866) 947-1271 ?? ?? ?? ?? Brands Shopping Network, Inc. Page 2 </TEXT> </DOCUMENT>