SEC Company Response from Adia Nutrition, Inc. (ADIA) (CIK 0001160420) (ADIA) — Apr 15, 2005
Adia Nutrition, Inc. (ADIA) (CIK 0001160420)
Date: April 15, 2005 · CIK: 0001160420 · Accession: 0001019687-05-001065
AI Filing Summary & Sentiment
Referenced dates: April 12, 2005
Letter
Re: PivX Solutions, Inc. Form 8-K filed April 7, 2005 File No. 0-33625 ----------------------------
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April 15, 2005
United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549
Ladies and Gentlemen:
This letter is in response to the comment of the staff of the Securities and Exchange Commission (the "SEC") made in the letter dated April 12, 2005 (the "Comment Letter") from Babette Cooper, Staff Accountant, Division of Corporation Finance, to Scott D. Olson, General Counsel and Secretary of PivX Solutions, Inc. (the "Company"), in connection with the Company's Current Report on Form 8-K filed with the SEC on April 7, 2005. Set forth below is the staff's comment contained in Ms. Cooper's letter (in bold face type) followed by the Company's response.
EXHIBIT 16 LETTER: ------------------
THE LETTER FILED BY THE FORMER ACCOUNTANTS REFERENCES A FORM 8-K DATED MARCH 6, 2005. THE RELEVANT FORM 8-K FILED ON APRIL 7, 2005 WAS DATED APRIL 3, 2005. PLEASE FILE A LETTER FROM YOUR FORMER ACCOUNTANT STATING WHETHER THE ACCOUNTANT AGREES WITH YOUR ITEM 304 DISCLOSURES, OR THE EXTENT TO WHICH THE ACCOUNTANT DOES NOT AGREE WITH THE PROPER DATE REFERENCE FOR THE FORM 8-K.
In response to the staff's comment, the Company supplementally advises the staff that the date reference in the Exhibit 16 letter filed with the Company's Current Report on Form 8-K dated April 3, 2005 was incorrect and the Company filed on April 14, 2005 an amendment to its Form 8-K to include a revised letter from its former accountant stating that the accountant agrees with the Company's Item 304 disclosure with the correct date reference for the Form 8-K.
* * * * *
In addition, as requested in the Comment Letter, the Company acknowledges that:
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o the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
o staff comments or changes to disclosure in response to staff comments do not foreclose the SEC from taking any action with respect to the filing; and
o the Company may not assert staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.
Please telephone Scott D. Olson at (949) 999-1675 if you require additional information or wish to comment further. If you wish to comment further in writing, please send such comment to Scott D. Olson by facsimile at (949) 718-1467.
Very truly yours,
PIVX SOLUTIONS, INC.
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April 15, 2005
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: PivX Solutions, Inc.
Form 8-K filed April 7, 2005
File No. 0-33625
----------------------------
Ladies and Gentlemen:
This letter is in response to the comment of the staff of the
Securities and Exchange Commission (the "SEC") made in the letter dated April
12, 2005 (the "Comment Letter") from Babette Cooper, Staff Accountant, Division
of Corporation Finance, to Scott D. Olson, General Counsel and Secretary of PivX
Solutions, Inc. (the "Company"), in connection with the Company's Current Report
on Form 8-K filed with the SEC on April 7, 2005. Set forth below is the staff's
comment contained in Ms. Cooper's letter (in bold face type) followed by the
Company's response.
EXHIBIT 16 LETTER:
------------------
THE LETTER FILED BY THE FORMER ACCOUNTANTS REFERENCES A FORM 8-K DATED
MARCH 6, 2005. THE RELEVANT FORM 8-K FILED ON APRIL 7, 2005 WAS DATED APRIL 3,
2005. PLEASE FILE A LETTER FROM YOUR FORMER ACCOUNTANT STATING WHETHER THE
ACCOUNTANT AGREES WITH YOUR ITEM 304 DISCLOSURES, OR THE EXTENT TO WHICH THE
ACCOUNTANT DOES NOT AGREE WITH THE PROPER DATE REFERENCE FOR THE FORM 8-K.
In response to the staff's comment, the Company supplementally advises
the staff that the date reference in the Exhibit 16 letter filed with the
Company's Current Report on Form 8-K dated April 3, 2005 was incorrect and the
Company filed on April 14, 2005 an amendment to its Form 8-K to include a
revised letter from its former accountant stating that the accountant agrees
with the Company's Item 304 disclosure with the correct date reference for the
Form 8-K.
* * * * *
In addition, as requested in the Comment Letter, the Company
acknowledges that:
<PAGE>
o the Company is responsible for the adequacy and accuracy of the
disclosure in the filing;
o staff comments or changes to disclosure in response to staff
comments do not foreclose the SEC from taking any action with
respect to the filing; and
o the Company may not assert staff comments as a defense in any
proceeding initiated by the SEC or any person under the federal
securities laws of the United States.
Please telephone Scott D. Olson at (949) 999-1675 if you require
additional information or wish to comment further. If you wish to comment
further in writing, please send such comment to Scott D. Olson by facsimile at
(949) 718-1467.
Very truly yours,
PIVX SOLUTIONS, INC.
By: /s/ Scott D. Olson
-----------------------------
Scott D. Olson
General Counsel and Secretary
VIA EDGAR AND FACSIMILE
-----------------------
cc: Babette Cooper
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