SEC Comment Letter for BRAINSTORM CELL THERAPEUTICS INC. (BCLI) (CIK 0001137883) (BCLI) — Nov 22, 2004
BRAINSTORM CELL THERAPEUTICS INC. (BCLI) (CIK 0001137883)
Date: Nov. 22, 2004 · CIK: 0001137883 · Accession: 0000000000-04-037386
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-61610
Letter
Mail Stop 04-07 November 19, 2004 Mr. Irit Arbel, President and Director Golden Hand Resources, Inc. 36 Derch Bait Lechem Jerusalem, Israel 77002
RE: Golden Hand Resources, Inc. Form 8-K filed on November 2,2004 File No. 333-61610
Dear Mr. Arbel:
We have reviewed the above referenced filing for compliance with the requirements of Form 8-K and have the following comments. We welcome any questions you may have about our comments. Feel free to contact us at the numbers listed at the end of this letter.
Item 4.01 should be amended to cover the interim period from the date of the last audited financial statements to November 1, 2004. See Item 304(a)(1)(iv) of Regulation S-K.
In order for your former accountants to provide you with the letter required by Item 304, please give a copy of the amended filing to them as soon as possible. You must provide a copy of the filing to them no later then the date on which you file the Form 8-K/A with the Commission.
To the extent that you make any other changes to the Form 8-K to comply with our comments, please obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountants agree with the statements made in your revised Form 8-K.
The amendment should be filed on EDGAR on or before November 30, 2004, under cover of Form 8-K/A and should include Item 4.01 designation, including the letter from the former accountant filed as an Exhibit 16. Any questions regarding the above should be directed to the undersigned at (202) 942-1973.
Sincerely,
Gopal Dharia
Senior Staff Accountant
Show Raw Text
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<TEXT>
Mail Stop 04-07
November 19, 2004
Mr. Irit Arbel, President and Director
Golden Hand Resources, Inc.
36 Derch Bait Lechem
Jerusalem, Israel 77002
RE: Golden Hand Resources, Inc.
Form 8-K filed on November 2,2004
File No. 333-61610
Dear Mr. Arbel:
We have reviewed the above referenced filing for
compliance with the requirements of Form 8-K and have the following
comments. We welcome any questions you may have about our comments.
Feel free to contact us at the numbers listed at the end of this
letter.
Item 4.01 should be amended to cover the interim period from the
date of the last audited financial statements to November 1, 2004.
See Item 304(a)(1)(iv) of Regulation S-K.
In order for your former accountants to provide you with the
letter required by Item 304, please give a copy of the amended filing
to them as soon as possible. You must provide a copy of the filing to
them no later then the date on which you file the Form 8-K/A with the
Commission.
To the extent that you make any other changes to the Form 8-K to
comply with our comments, please obtain and file an updated Exhibit 16
letter from the former accountants stating whether the accountants
agree with the statements made in your revised Form 8-K.
The amendment should be filed on EDGAR on or before November 30, 2004,
under cover of Form 8-K/A and should include Item 4.01 designation,
including the letter from the former accountant filed as an Exhibit
16. Any questions regarding the above should be directed to the
undersigned at (202) 942-1973.
Sincerely,
Gopal Dharia
Senior Staff Accountant
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</TEXT>
</DOCUMENT>