SEC Comment Letter for KNOBIAS, INC. (CIK 0001161979) — Jul 15, 2005
KNOBIAS, INC. (CIK 0001161979)
Date: July 15, 2005 · CIK: 0001161979 · Accession: 0000000000-05-036428
AI Filing Summary & Sentiment
File numbers found in text: 000-33315
Letter
Mail Stop 4561 By U.S. Mail and facsimile to (601) 978-3675 Mr. E. Key Ramsey President and Chief Executive Officer Knobias, Inc. 875 Northpark Drive Building 2, Suite 500 Ridgeland, Mississippi 39157
Re: Item 4.01 Form 8-K/A Filed May 18, 2005 File No. 000-33315
Dear Mr. Ramsey:
We have reviewed your Item 4.01 Form 8-K/A for compliance with the form requirements and have the following comment. Please revise to file an amended Form 8-K to provide all disclosures required by Item 304 of Regulation S-B. We note for instance that you do not state whether the decision to change accountants was recommended or approved by the board or directors or an audit or similar committee of the board of directors, as required by Item 304(a)(1)(iii) of Regulation S-B. In the amended Form 8-K, include a letter from the former accountants addressing the revised disclosures. File the amendment under cover of Form 8-K/A and include the ITEM 4 designation, including the letter from the former accountant filed as an Exhibit 16.
You should file an amendment in response to this comment on or before July 22, 2005.
If you have any questions, please call me at (202) 551-3484.
Sincerely,
John A. Spitz
Staff Accountant
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
July 15, 2005
Mail Stop 4561
By U.S. Mail and facsimile to (601) 978-3675
Mr. E. Key Ramsey
President and Chief Executive Officer
Knobias, Inc.
875 Northpark Drive
Building 2, Suite 500
Ridgeland, Mississippi 39157
Re: Item 4.01 Form 8-K/A
Filed May 18, 2005
File No. 000-33315
Dear Mr. Ramsey:
We have reviewed your Item 4.01 Form 8-K/A for compliance
with
the form requirements and have the following comment.
Please revise to file an amended Form 8-K to provide all
disclosures required by Item 304 of Regulation S-B. We note for
instance that you do not state whether the decision to change
accountants was recommended or approved by the board or directors
or
an audit or similar committee of the board of directors, as
required
by Item 304(a)(1)(iii) of Regulation S-B. In the amended Form 8-K,
include a letter from the former accountants addressing the
revised
disclosures. File the amendment under cover of Form 8-K/A and
include
the ITEM 4 designation, including the letter from the former
accountant filed as an Exhibit 16.
You should file an amendment in response to this comment on
or
before July 22, 2005.
If you have any questions, please call me at (202) 551-3484.
Sincerely,
John A. Spitz
Staff Accountant
</TEXT>
</DOCUMENT>