SEC Comment Letter for DIGITAL COLOR PRINT INC (CIK 0001165876) — Jan 21, 2005
DIGITAL COLOR PRINT INC (CIK 0001165876)
Date: Jan. 21, 2005 · CIK: 0001165876 · Accession: 0000000000-05-003272
AI Filing Summary & Sentiment
File numbers found in text: 333-81520
Letter
January 21, 2005 Mail Stop 0305 Via U.S. Mail and facsimile (949) 474-8114 Mr. Alan Spatz Digital Color Print, Inc. 1920 East Warner Avenue Suite M Santa Ana, CA 92705
Re: Form 8-K filed January 14, 2005 File No.: 333-81520
Dear Mr. Spatz:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your documents 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 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 on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Amend the report to include the required letter from the former accountant. See Item 3 of Form 8-K and Item 304 of Regulation S- B.
We welcome any questions you may have about our comments or on any other aspect of our review. You may contact me at 202-942- 1785, or in my absence, Robert Benton at 202-942-1811.
Sincerely,
Theresa A. Messinese
Staff Accountant
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
January 21, 2005
Mail Stop 0305
Via U.S. Mail and facsimile (949) 474-8114
Mr. Alan Spatz
Digital Color Print, Inc.
1920 East Warner Avenue
Suite M
Santa Ana, CA 92705
Re: Form 8-K filed January 14, 2005
File No.: 333-81520
Dear Mr. Spatz:
We have reviewed your filing and have the following comments.
Where indicated, we think you should revise your documents 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 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 on any
other
aspect of our review. Feel free to call us at the telephone
numbers
listed at the end of this letter.
Amend the report to include the required letter from the
former
accountant. See Item 3 of Form 8-K and Item 304 of Regulation S-
B.
We welcome any questions you may have about our comments or
on
any other aspect of our review. You may contact me at 202-942-
1785,
or in my absence, Robert Benton at 202-942-1811.
Sincerely,
Theresa A. Messinese
Staff Accountant
</TEXT>
</DOCUMENT>