SEC Company Response from PROFESSIONALS DIRECT INC (CIK 0001158269) — Dec 2, 2005
PROFESSIONALS DIRECT INC (CIK 0001158269)
Date: Dec. 2, 2005 · CIK: 0001158269 · Accession: 0000905729-05-000386
AI Filing Summary & Sentiment
File numbers found in text: 000-49786
Referenced dates: November 23, 2005
Letter
Securities and Exchange Commission Filed March 16, 2005 Schedule 14A Filed April 19, 2005 File No. 000-49786
Dear Messrs. Rosenberg and Atkinson and Ms. Ignat:
We are counsel to Professionals Direct, Inc. ("PDI"). PDI received your letter dated November 23, 2005, in which you provided additional comments on PDI's Form 10-KSB for the fiscal year ended December 31, 2004. On December 1, 2005, we contacted Ms. Ignat and discussed the comment letter and PDI's response. As we discussed, PDI is diligently working on preparing a response to the comment letter and we expect to file the response no later than December 23, 2005.
Mr. Jim B. Rosenberg
Mr. Jim Atkinson
Ms. Ibolya Ignat
December 2, 2005
Page 2
_______________________
We look forward to addressing each of your comments and appreciate your assistance with this matter. If you have any questions or concerns about this letter or our response, please do not hesitate to contact me or Gordon Lewis at (616) 752-2752.
Very truly yours,
/s/ Lawrence R. Duthler
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Professionals Direct, Inc. Response Letter - 12/02/05
Warner Norcross & Judd LLP
Attorneys at Law
900 Fifth Third Center
111 Lyon Street, N.W.
Grand Rapids, Michigan 49503-2487
Telephone (616) 752-2000
Fax (616) 752-2500
December 2, 2005
Mr. Jim B. Rosenberg
Mr. Jim Atkinson
Ms. Ibolya Ignat
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Professionals Direct, Inc.
Form 10-KSB for fiscal year ended
December 31, 2004
Filed March 16, 2005
Schedule 14A
Filed April 19, 2005
File No. 000-49786
Dear Messrs. Rosenberg and Atkinson and Ms. Ignat:
We are counsel to Professionals Direct, Inc. ("PDI"). PDI received your letter dated November 23, 2005, in which you provided additional comments on PDI's Form 10-KSB for the fiscal year ended December 31, 2004. On December 1, 2005, we contacted Ms. Ignat and discussed the comment letter and PDI's response. As we discussed, PDI is diligently working on preparing a response to the comment letter and we expect to file the response no later than December 23, 2005.
Mr. Jim B. Rosenberg
Mr. Jim Atkinson
Ms. Ibolya Ignat
December 2, 2005
Page 2
_______________________
We look forward to addressing each of your comments and appreciate your assistance with this matter. If you have any questions or concerns about this letter or our response, please do not hesitate to contact me or Gordon Lewis at (616) 752-2752.
Very truly yours,
/s/ Lawrence R. Duthler
Lawrence R. Duthler