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SEC Company Response from TRANSCOMMUNITY FINANCIAL CORP (CIK 0001140249) — Jul 15, 2005

TRANSCOMMUNITY FINANCIAL CORP (CIK 0001140249)
Date: July 15, 2005 · CIK: 0001140249 · Accession: 0001193125-05-143169

AI Filing Summary & Sentiment

Referenced dates: July 8, 2005

Date
July 15, 2005
Author
/s/ F. Claiborne Johnston, Jr.
Form
CORRESP
Company
TRANSCOMMUNITY FINANCIAL CORP (CIK 0001140249)

Letter

Securities and Exchange Commission Division of Corporate Finance, Mail Stop 4561 Washington, DC 20549 Attention: Angela Jackson TransCommunity Financial Corporation

Dear Sir or Madam:

This letter responds to the staff’s letter to William C. Wiley, dated July 8, 2005, regarding the Form 10-KSB for 2004 filed March 30, 2005, and the 10-KSB/A filed by TransCommunity Financial Corporation (the “Company”) May 16, 2005 (File No. 0-33355).

Pursuant to discussions with the staff, the Company has filed this date an amendment no. 2 to its report on Form 10-KSB for 2004, in which it has revised and restated Item 8A, “Controls and Procedures.” The revised Item 8A reflects the reevaluation of the Company’s certifying officers that the Company’s disclosure controls and procedures were not effective at December 31, 2004. The Company also has filed this date an amendment to its Form 10-QSB for the quarter ended March 31, 2005, revising Item 3, “Controls and Procedures,” in a similar manner.

The Company believes these filings respond to and address the various questions and issues presented in the staff’s letter of July 8.

If there are further questions, however, please feel free to contact the undersigned at (804) 697-1214.

Sincerely,
/s/ F. Claiborne Johnston, Jr.

Show Raw Text
CORRESP
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SEC LETTER

 July 15, 2005

 FILE BY EDGAR

 Securities and Exchange Commission

 Division of Corporate Finance, Mail Stop 4561

 Washington, DC 20549

 Attention: Angela Jackson

 TransCommunity Financial Corporation

 Dear Sir or Madam:

 This letter responds to the staff’s letter to William C. Wiley, dated July 8, 2005, regarding the Form 10-KSB for 2004
filed March 30, 2005, and the 10-KSB/A filed by TransCommunity Financial Corporation (the “Company”) May 16, 2005 (File No. 0-33355).

 Pursuant to discussions with the staff, the Company has filed this date an amendment no. 2 to its report on Form 10-KSB for 2004, in which it has revised
and restated Item 8A, “Controls and Procedures.” The revised Item 8A reflects the reevaluation of the Company’s certifying officers that the Company’s disclosure controls and procedures were not effective at December 31, 2004.
The Company also has filed this date an amendment to its Form 10-QSB for the quarter ended March 31, 2005, revising Item 3, “Controls and Procedures,” in a similar manner.

 The Company believes these filings respond to and address the various questions and issues presented in the staff’s
letter of July 8.

 If there are further questions, however,
please feel free to contact the undersigned at (804) 697-1214.

Sincerely,

 /s/ F. Claiborne Johnston, Jr.

 F. Claiborne Johnston, Jr.

 ATLANTA  •  HONG KONG  •  LONDON  •  NEW
YORK  •  NORFOLK  •  RALEIGH

 RICHMOND  •  TYSONS CORNER  •  VIRGINIA BEACH  •  WASHINGTON, D.C.