SEC Comment Letter for First National Power Corp. (CIK 0001142129) — Aug 20, 2004
First National Power Corp. (CIK 0001142129)
Date: Aug. 20, 2004 · CIK: 0001142129 · Accession: 0000000000-04-026912
AI Filing Summary & Sentiment
File numbers found in text: 333-62588
Letter
<DESCRIPTION>BURNETT: LETTER DATED 8/20/04 RE ITEM 4 FORM 8-K FILED 8/19/04 Mail Stop 0308 August 20, 2004 Darryl Mills President First National Power Corporation 264 H Street, Suite A Blaine, WA 98230
RE: First National Power Corporation Item 4 Form 8-K filed August 19, 2004 File No. 333-62588
Dear Mr. Mills:
We have reviewed the above referenced filing and have the following comments. We welcome any questions you may have about our comments. Feel free to contact us at the telephone numbers listed at the end of this letter. 1. Please revise to state whether Mr. Coffey resigned or if you dismissed him. The statement that he will no longer serve as your independent auditor does not satisfy this requirement. See Item 304(a)(1)(i) of Regulation S-B.
2. Please revise to state the period for which there were no disagreements. We would expect you to be able to say that there were no disagreements during either of the two most recent fiscal years or the subsequent interim period through August 3, 2004. If this is not the case please explain why not.
Please note that the Form 8-K was due within 5 business days of August 3, 2004. Please file the amendment as soon as practicable but not later than 5 business days from the date of this letter. The amendment should include a letter from the former accountant confirming that he agrees with the revised disclosure, if true. Any questions regarding the above should be directed to Robert Burnett at (202) 942-1809, or in my absence, to Robert Benton at (202) 942-1811.
Sincerely,
Robert Burnett
Staff Accountant
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>fir.txt
<DESCRIPTION>BURNETT: LETTER DATED 8/20/04 RE ITEM 4 FORM 8-K FILED 8/19/04
<TEXT>
Mail Stop 0308
August 20, 2004
Darryl Mills
President
First National Power Corporation
264 H Street, Suite A
Blaine, WA 98230
RE: First National Power Corporation
Item 4 Form 8-K filed August 19, 2004
File No. 333-62588
Dear Mr. Mills:
We have reviewed the above referenced filing and have the following
comments. We welcome any questions you may have about our comments.
Feel free to contact us at the telephone numbers listed at the end of
this letter.
1. Please revise to state whether Mr. Coffey resigned or if you
dismissed him. The statement that he will no longer serve as your
independent auditor does not satisfy this requirement. See Item
304(a)(1)(i) of Regulation S-B.
2. Please revise to state the period for which there were no
disagreements. We would expect you to be able to say that there were
no disagreements during either of the two most recent fiscal years or
the subsequent interim period through August 3, 2004. If this is not
the case please explain why not.
Please note that the Form 8-K was due within 5 business days of
August 3, 2004. Please file the amendment as soon as practicable but
not later than 5 business days from the date of this letter. The
amendment should include a letter from the former accountant
confirming that he agrees with the revised disclosure, if true. Any
questions regarding the above should be directed to Robert Burnett at
(202) 942-1809, or in my absence, to Robert Benton at (202) 942-1811.
Sincerely,
Robert Burnett
Staff Accountant
</TEXT>
</DOCUMENT>