SEC Company Response from DAYBREAK OIL & GAS, INC. (DBRM) (CIK 0001164256) — Feb 24, 2005
DAYBREAK OIL & GAS, INC. (DBRM) (CIK 0001164256)
Date: Feb. 24, 2005 · CIK: 0001164256 · Accession: 0001052918-05-000107
AI Filing Summary & Sentiment
File numbers found in text: 000-50107
Referenced dates: February 10, 2005
Letter
Securities and Exchange Commission Daybreak Mines, Inc. Form 8-K Item 4.01 filed January 19, 2005, accession number 0001052918-05-000036 File No. 000-50107
Re:
Dear Mr. Burton:
This letter is provided in response to your letter of comment dated February 10, 2005. We have revised our disclosure regarding Regulation S-B Item 304(a)(1)(iv)(A) to read as follows:
During the audited fiscal years ended February 29, 2004 and February 28, 2003 and the subsequent interim period through the date of resignation, there were no disagreements with DMT on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures.
We have also included with the revised 8K an updated letter from the former auditors indicating their review of the change.
Please do not hesitate to contact the undersigned if you have any questions.
Sincerely,
_______________________________
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CORRESP 1 filename1.htm WORKLAND & WITHERSPOON, PLLC February 23, 2005 Mr. David Burton Staff Accountant Securities and Exchange Commission 450 5th St. N.W. Washington, D.C. 10549-0405 Re: Daybreak Mines, Inc. Form 8-K Item 4.01 filed January 19, 2005, accession number 0001052918-05-000036 File No. 000-50107 Dear Mr. Burton: This letter is provided in response to your letter of comment dated February 10, 2005. We have revised our disclosure regarding Regulation S-B Item 304(a)(1)(iv)(A) to read as follows: During the audited fiscal years ended February 29, 2004 and February 28, 2003 and the subsequent interim period through the date of resignation, there were no disagreements with DMT on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures. We have also included with the revised 8K an updated letter from the former auditors indicating their review of the change. Please do not hesitate to contact the undersigned if you have any questions. Sincerely, _______________________________ Robert Martin President Daybreak Mines Inc.