SEC Company Response from Prairie Operating Co. (PROP) (CIK 0001162896) (PROP) — Apr 12, 2011
Prairie Operating Co. (PROP) (CIK 0001162896)
Date: April 12, 2011 · CIK: 0001162896 · Accession: 0001144204-11-021520
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-33383
Referenced dates: March 17, 2011
Letter
Division of Corporation Finance Re: Wizard World, Inc. Form 10-Q for the Six Months Ended January 31, 2011 File No. 000-33383
Dear Ms. Kessel:
This will confirm our conversation on March 21, 2011 that Wizard World, Inc. (the “Company”) will not be able to file its Form 10-Q for the six months ended January 31, 2011 by the filing deadline. The Company is unable to timely file the quarterly report because the Securities and Exchange Commission (the “Commission”) has requested pursuant to its comment letter dated March 17, 2011 to the Company’s Form 8-K/A filed on February 18, 2011 that the Company satisfy the accounting and audit requirements for predecessor entities. There is not sufficient time for the Company to re-assess if predecessor issues exist and, if so, to satisfy the accounting and audit requirements by the filing deadline. Therefore, the Company respectfully requests that the deadline for the Company’s response be extended to Monday, May 16, 2011.
Please contact me at (646) 308-1390 should you have any questions. Thank you for your attention.
Sincerely,
/s/ Gareb Shamus
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WIZARD WORLD, INC.
1350 Avenue of the Americas, 2nd Floor
New York, NY 10019
April 12, 2011
Ms. Jamie Kessel
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Wizard World, Inc.
Form 10-Q for the Six Months Ended January 31, 2011
File No. 000-33383
Dear Ms. Kessel:
This will confirm our conversation on March 21, 2011 that Wizard World, Inc. (the “Company”) will not be able to file its Form 10-Q for the six months ended January 31, 2011 by the filing deadline. The Company is unable to timely file the quarterly report because the Securities and Exchange Commission (the “Commission”) has requested pursuant to its comment letter dated March 17, 2011 to the Company’s Form 8-K/A filed on February 18, 2011 that the Company satisfy the accounting and audit requirements for predecessor entities. There is not sufficient time for the Company to re-assess if predecessor issues exist and, if so, to satisfy the accounting and audit requirements by the filing deadline. Therefore, the Company respectfully requests that the deadline for the Company’s response be extended to Monday, May 16, 2011.
Please contact me at (646) 308-1390 should you have any questions. Thank you for your attention.
Sincerely,
/s/ Gareb Shamus
Gareb Shamus
President and Chief Executive Officer