SEC Comment Letter for Hana Biosciences Inc (CIK 0001140028) — May 11, 2005
Hana Biosciences Inc (CIK 0001140028)
Date: May 11, 2005 · CIK: 0001140028 · Accession: 0000000000-05-023184
AI Filing Summary & Sentiment
Letter
Mail Stop 0409 VIA U.S. MAIL AND FAX (650) 588-2787 Mark J. Ahn President and Chief Executive Officer Email Real Estate.com, Inc. 400 Oyster Point Boulevard, Suite 215 South San Francisco, CA 94080
Re: Form 8-K filed August 13, 2004
Dear Mr. Ahn:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your documents 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 me at the telephone number listed at the end of this letter.
Item 304(a)(1)(ii) of Regulation S-B requires a statement whether the accountant`s report on the financial statements for either of the past two years contained an adverse opinion or a disclaimer of opinion or was modified as to uncertainty, audit scope or accounting principles; and a description of the nature of each such adverse opinion, disclaimer of opinion or modification. This would include disclosure of uncertainty regarding the ability to continue as a going concern in the accountant`s report.
In addition, the disclosure should also state whether during the registrant`s two most recent fiscal years or any later interim period there were any disagreements with the former accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports. In the event of disagreement(s) and/or reportable event(s), provide the specific disclosures required by Item 304(a)(1)(iv) of Regulation S-B.
Amend the report to include all of the information required by Item 304 of Regulation S-B. Include a letter from the former accountants addressing the revised disclosures. File the amendment under cover of Form 8-K/A and include the ITEM 4 designation, including the letter from the former accountant filed as an Exhibit 16.
You may reach me at (202) 824-5336 with any questions.
Sincerely,
Rachel T. Zablow
Staff Accountant
Show Raw Text
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<TYPE>LETTER
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<FILENAME>emailreletter.txt
<DESCRIPTION>ITEM 4 FORM 8-K COMMENT LETTER SENT 8/18/04 - ZABLOW
<TEXT>
August 18, 2004
Mail Stop 0409
VIA U.S. MAIL AND FAX (650) 588-2787
Mark J. Ahn
President and Chief Executive Officer
Email Real Estate.com, Inc.
400 Oyster Point Boulevard, Suite 215
South San Francisco, CA 94080
Re: Form 8-K filed August 13, 2004
Dear Mr. Ahn:
We have reviewed your filing and have the following comments.
Where
indicated, we think you should revise your documents 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 me at the telephone number
listed
at the end of this letter.
Item 304(a)(1)(ii) of Regulation S-B requires a statement whether
the
accountant`s report on the financial statements for either of the
past two years contained an adverse opinion or a disclaimer of
opinion or was modified as to uncertainty, audit scope or
accounting
principles; and a description of the nature of each such adverse
opinion, disclaimer of opinion or modification. This would
include
disclosure of uncertainty regarding the ability to continue as a
going concern in the accountant`s report.
In addition, the disclosure should also state whether during the
registrant`s two most recent fiscal years or any later interim
period
there were any disagreements with the former accountant on any
matter
of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement(s),
if
not resolved to the satisfaction of the former accountant, would
have
caused it to make reference to the subject matter of the
disagreement(s) in connection with its reports. In the event of
disagreement(s) and/or reportable event(s), provide the specific
disclosures required by Item 304(a)(1)(iv) of Regulation S-B.
Amend the report to include all of the information required by
Item
304 of Regulation S-B. Include a letter from the former
accountants
addressing the revised disclosures. File the amendment under
cover
of Form 8-K/A and include the ITEM 4 designation, including the
letter from the former accountant filed as an Exhibit 16.
You may reach me at (202) 824-5336 with any questions.
Sincerely,
Rachel T. Zablow
Staff Accountant
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Email Real Estate.com, Inc.
August 18, 2004
Page 2
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