SEC Comment Letter for Puda Coal, Inc. (CIK 0001162747) — Aug 2, 2005
Puda Coal, Inc. (CIK 0001162747)
Date: Aug. 2, 2005 · CIK: 0001162747 · Accession: 0000000000-05-039706
AI Filing Summary & Sentiment
File numbers found in text: 333-85306
Letter
Mail Stop 3561 August 2, 2005 Zhao Ming, CEO and President Purezza Group Inc. 426 Xuefu Street Taiyuan Shanxi Province China
Re: Purezza Group Inc. Item 4.01 Form 8-K/A Filed August 2, 2005 File No. 333-85306
Dear Mr. Ming:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with more information so we may better understand your disclosure. After reviewing this information, we may raise additional comments.
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
We reiterate our request for you to revise paragraph (b) to disclose whether written or oral advice was provided that was an important factor considered by the company in reaching a decision as to the accounting, auditing or financial reporting issue. Refer to Item 304 (a)(2)(8) of Regulation S-B.
We reiterate our request of you to provide, in writing, a statement from the company acknowledging that:
* the company is responsible for the adequacy and accuracy of the disclosure in the filing;
* staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
* the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
As appropriate, please amend your filing and respond to these comments within five business days or tell us when you will respond. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
If you have any questions, please call Babette Cooper at (202) 551-3396.
Sincerely,
Babette Cooper
Staff Accountant
Show Raw Text
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Mail Stop 3561
August 2, 2005
Zhao Ming, CEO and President
Purezza Group Inc.
426 Xuefu Street
Taiyuan
Shanxi Province
China
Re: Purezza Group Inc.
Item 4.01 Form 8-K/A
Filed August 2, 2005
File No. 333-85306
Dear Mr. Ming:
We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments. If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary. Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with more
information so we may better understand your disclosure. After
reviewing this information, we may raise additional comments.
Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects. We welcome
any questions you may have about our comments or any other aspect
of
our review. Feel free to call us at the telephone numbers listed
at
the end of this letter.
We reiterate our request for you to revise paragraph (b) to
disclose whether written or oral advice was provided that was an
important factor considered by the company in reaching a decision
as
to the accounting, auditing or financial reporting issue. Refer
to
Item 304 (a)(2)(8) of Regulation S-B.
We reiterate our request of you to provide, in writing, a
statement from the company acknowledging that:
* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
As appropriate, please amend your filing and respond to
these
comments within five business days or tell us when you will
respond.
You may wish to provide us with marked copies of the amendment to
expedite our review. Please furnish a cover letter with your
amendment that keys your responses to our comments and provides
any
requested information. Detailed cover letters greatly facilitate
our
review. Please understand that we may have additional comments
after
reviewing your amendment and responses to our comments.
If you have any questions, please call Babette Cooper at
(202)
551-3396.
Sincerely,
Babette Cooper
Staff Accountant
CC: Stephen Zrenda Jr.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0306
DIVISION OF
CORPORATION FINANCE
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