SEC Comment Letter for PLAYLOGIC ENTERTAINMENT INC (CIK 0001141590) — Sep 7, 2005
PLAYLOGIC ENTERTAINMENT INC (CIK 0001141590)
Date: Sept. 7, 2005 · CIK: 0001141590 · Accession: 0000000000-05-046171
AI Filing Summary & Sentiment
File numbers found in text: 333-126721
Referenced dates: August 16, 2005
Letter
Room 4561 September 7, 2005 Mr. Willem M. Smit Chief Executive Officer Playlogic Entertainment, Inc., f/k/a Donar Enterprises, Inc. c/o Harvard Business Services, Inc. 25 Greystone Manor Lewes, Delaware 19958
Re: Playlogic Entertainment, Inc. Amendment No. 1 to Registration Statement on Form SB-2 filed August 31, 2005 File No. 333-126721
Dear Mr. Smit:
We have reviewed your filing and responses to the comments in our letter dated August 16, 2005 and have the following additional comment.
Registration Statement on Form SB-2
General
1. We note your response to comment no. 1. Please provide us the basis for not presenting the financial information for Donar Enterprises, the entity prior to your reverse merger on June 30, 2005, for the years ended December 31, 2003 and 2004.
* * * *
As appropriate, please amend your registration statement, as necessary, in response to this comment. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
You may contact Daniel Lee at (202) 551-3477 with any questions. If you need further assistance, you may contact Anne Nguyen, Special Counsel, at (202) 551-3611 or me at (202) 551- 3730.
Sincerely,
Barbara C. Jacobs
Assistant Director
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Room 4561
September 7, 2005
Mr. Willem M. Smit
Chief Executive Officer
Playlogic Entertainment, Inc., f/k/a Donar Enterprises, Inc.
c/o Harvard Business Services, Inc.
25 Greystone Manor
Lewes, Delaware 19958
Re: Playlogic Entertainment, Inc.
Amendment No. 1 to Registration Statement on Form SB-2 filed
August 31, 2005
File No. 333-126721
Dear Mr. Smit:
We have reviewed your filing and responses to the comments
in
our letter dated August 16, 2005 and have the following additional
comment.
Registration Statement on Form SB-2
General
1. We note your response to comment no. 1. Please provide us the
basis for not presenting the financial information for Donar
Enterprises, the entity prior to your reverse merger on June 30,
2005, for the years ended December 31, 2003 and 2004.
* * * *
As appropriate, please amend your registration statement, as
necessary, in response to this comment. You may wish to provide
us
with marked copies of the amendment to expedite our review.
Please
furnish a cover letter with your amendment that keys your
responses
to our comments and provides any requested supplemental
information.
Detailed cover letters greatly facilitate our review. Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.
You may contact Daniel Lee at (202) 551-3477 with any
questions. If you need further assistance, you may contact Anne
Nguyen, Special Counsel, at (202) 551-3611 or me at (202) 551-
3730.
Sincerely,
Barbara C. Jacobs
Assistant Director
cc: Via Facsimile
Paul B. Downs, Esq.
Alex Gordon, Esq.
Heller Ehrman LLP
7 Times Square
New York, New York 10036
Telephone: (212) 832-8300
Facsimile: (212) 763-7600
</TEXT>
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