SEC Comment Letter for NOVA BIOGENETICS INC (CIK 0001160078) — Aug 27, 2004
NOVA BIOGENETICS INC (CIK 0001160078)
Date: Aug. 27, 2004 · CIK: 0001160078 · Accession: 0000000000-04-027612
AI Filing Summary & Sentiment
Letter
Mail Stop 0409 VIA U.S. MAIL AND FAX (770) 650-0411 Mr. Tim Moses Chief Operating Officer Nova Biogenetics, Inc. 8601 Dunwoody Place Suite 338 Atlanta, GA 30350
Re: Item 4 Form 8-K
Dear Mr. Moses:
As a follow-up to our telephone conversation of August 27, 2004, this letter is to inform you that the company should file the Item 4 Form 8-K immediately. The filing was due on the fifth day following the date the relationship with Sherb & Co., LLP ceased.
The staff has received a SECPS letter from Sherb & Co., LLP notifying the Chief Accountant of the Commission that the registrant`s auditor/client relationship with Sherb & Co., LLP has ceased.
Item 304 of Regulation S-B describes the disclosure requirements of the Item 4 Form 8-K. In order for the former accountants to file the letter required by Item 304, a copy of the filing should be furnished to them as soon as possible, but no later than the date you file the Form 8-K with the Commission. The accountants confirming letter should be filed with an amended Form 8-K on Exhibit 16 within two business days of receipt but no later than ten business days after filing the Form 8-K. Direct any questions regarding the above to me at (202) 942-1975.
Sincerely,
Cicely D. Luckey
Senior Staff Accountant
Nova Biogenetics, Inc.
August 27, 2004
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>novabioletter.txt <DESCRIPTION>COMMENT LETTER SENT 8/27/04 TO REQUEST FILING OF ITEM 4, FORM 8-K; C. LUCKEY <TEXT> August 27, 2004 Mail Stop 0409 VIA U.S. MAIL AND FAX (770) 650-0411 Mr. Tim Moses Chief Operating Officer Nova Biogenetics, Inc. 8601 Dunwoody Place Suite 338 Atlanta, GA 30350 Re: Item 4 Form 8-K Dear Mr. Moses: As a follow-up to our telephone conversation of August 27, 2004, this letter is to inform you that the company should file the Item 4 Form 8-K immediately. The filing was due on the fifth day following the date the relationship with Sherb & Co., LLP ceased. The staff has received a SECPS letter from Sherb & Co., LLP notifying the Chief Accountant of the Commission that the registrant`s auditor/client relationship with Sherb & Co., LLP has ceased. Item 304 of Regulation S-B describes the disclosure requirements of the Item 4 Form 8-K. In order for the former accountants to file the letter required by Item 304, a copy of the filing should be furnished to them as soon as possible, but no later than the date you file the Form 8-K with the Commission. The accountants confirming letter should be filed with an amended Form 8-K on Exhibit 16 within two business days of receipt but no later than ten business days after filing the Form 8-K. Direct any questions regarding the above to me at (202) 942-1975. Sincerely, Cicely D. Luckey Senior Staff Accountant Nova Biogenetics, Inc. August 27, 2004 Page 1 </TEXT> </DOCUMENT>