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SEC Company Response from PEDEVCO CORP (PED) (CIK 0001141197) (PED) — Mar 29, 2006

PEDEVCO CORP (PED) (CIK 0001141197)
Date: March 29, 2006 · CIK: 0001141197 · Accession: 0001141197-06-000019

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 333-64122

Date
March 27, 2006
Author
Chief
Form
CORRESP
Company
PEDEVCO CORP (PED) (CIK 0001141197)

Letter

Blast Energy Services, Inc. Item 4.02 Form 8-K Filed March 27, 2006 File N0. 333-64122

Dear Ms. Sifford:

We are in receipt of your letter of today’s date.

Item 1.

Response: We plan to amend our Form 8-K by describing that the decision to restate was made in consultation with our independent accountants per Item 4.02(a) of Form 8-K per the attached document.

Item 2.

Response: We plan to file restated Form 10-KSB for December 31, 2004 and Forms 10-QSB for March 31, 2005, June 30, 2005 and September 30, 2005 on or before March 31, 2006. All filings will be made on EDGAR.

Item 3.

Response: We plan to state that the officer’s conclusions with respect to disclosure controls and procedures in the previous filings were not effective as of the end of the periods covered by the respective reports, given the restatement of the filings listed above. In the future, the Company will institute a procedure to thoroughly review the carrying value of its intangible assets.

We trust that this communication also addresses the issues raised in Mr. Schwall’s letter of March 22, 2006 to Michael Larkin of Adams & Reese. If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (281) 453 2888.

Very
truly yours,
BLAST
ENERGY SERVICES, Inc.

Show Raw Text
CORRESP
1
filename1.htm

      Correspondence - Response 3.28.06

      March
        28,
        2006

      Via
        UPS and Fax

      Ms.
        April
        Sifford

      Branch
        Chief

      U.S.
        Securities and Exchange Commission

      100
        F
        Street, NE

      Washington,
        D.C. 20549

                Re:

                Blast
                  Energy Services, Inc.

                Item
                  4.02 Form 8-K

                Filed
                  March 27, 2006

                File
                  N0. 333-64122

      Dear
        Ms.
        Sifford:

      We
        are in
        receipt of your letter of today’s date.

      Item
        1.

      Response: We
        plan
        to amend our Form 8-K by describing that the decision to restate was made
        in
        consultation with our independent accountants per Item 4.02(a) of Form 8-K
        per
        the attached document.

      Item
        2.

      Response: We
        plan
        to file restated Form 10-KSB for December 31, 2004 and Forms 10-QSB for March
        31, 2005, June 30, 2005 and September 30, 2005 on or before March 31, 2006.
        All
        filings will be made on EDGAR.

      Item
        3.

      Response:
         We
        plan
        to state that the officer’s conclusions with respect to disclosure controls and
        procedures in the previous filings were not effective as of the end of the
        periods covered by the respective reports, given the restatement of the filings
        listed above. In the future, the Company will institute a procedure to
        thoroughly review the carrying value of its intangible assets.

      We
        trust
        that this communication also addresses the issues raised in Mr. Schwall’s letter
        of March 22, 2006 to Michael Larkin of Adams & Reese. If you have any
        questions or comments regarding the foregoing, please do not hesitate to
        contact
        me at (281) 453 2888.

                Very
                  truly yours,

                BLAST
                  ENERGY SERVICES, Inc.

                /s/
                  John O’Keefe

                John
                  O’Keefe

      Enclosures

      cc: Mr.
        Roger
        Schwall

      Ms.
        Melinda Kramer

      Mr.
        Ron
        Winfrey

      Mr.
        Gary
        Newberry

      United
        States Securities and Exchange Commission

      Mr.
        Michael Larkin

      Adams
        & Reese

      Mr.
        David
        Grossman

      Malone
        & Bailey