SEC Comment Letter for DAHUA INC (CIK 0001169354) — Nov 3, 2005
DAHUA INC (CIK 0001169354)
Date: Nov. 3, 2005 · CIK: 0001169354 · Accession: 0000000000-05-056058
AI Filing Summary & Sentiment
File numbers found in text: 333-122622
Letter
MAIL STOP 3561 August 18, 2005 Mr. Yonglin Du Level 19, Building C Tianchuangshiyuan, Huishongbeili, Beijing, China 100012
Re: Dahua, Inc. Amendment No. 1 to Registration Statement on Form SB-2 Filed August 16, 2005 File No. 333-122622
Dear Mr. Du,
We have completed a preliminary reading of your amended registration statement. It appears that your document fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form. For this reason, we will not perform a detailed examination of the registration statement, and we will not issue any comments until the following material deficiencies are addressed:
1. The financial statements filed in this amendment were not current when filed. The review of the registration statement will not commence until an amendment with the updated financial statements is filed. Please note the updating requirements of Item 310(g) of Regulation S-B.
Closing 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. Any questions regarding the financial statements may be directed to Carlton Tartar at (202) 551-3387. Questions on other disclosure issues may be directed to William Bennett at (202) 551-3389.
Sincerely,
John Reynolds
Assistant Director
Show Raw Text
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MAIL STOP 3561
August 18, 2005
Mr. Yonglin Du
Level 19, Building C
Tianchuangshiyuan,
Huishongbeili,
Beijing, China 100012
Re: Dahua, Inc.
Amendment No. 1 to Registration Statement on Form SB-2
Filed August 16, 2005
File No. 333-122622
Dear Mr. Du,
We have completed a preliminary reading of your amended
registration statement. It appears that your document fails in
numerous material respects to comply with the requirements of the
Securities Act of 1933, the rules and regulations under that Act,
and
the requirements of the form. For this reason, we will not
perform a
detailed examination of the registration statement, and we will
not
issue any comments until the following material deficiencies are
addressed:
1. The financial statements filed in this amendment were not
current
when filed. The review of the registration statement will not
commence until an amendment with the updated financial statements
is
filed. Please note the updating requirements of Item 310(g) of
Regulation S-B.
Closing 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.
Any questions regarding the financial statements may be directed
to
Carlton Tartar at (202) 551-3387. Questions on other disclosure
issues may be directed to William Bennett at (202) 551-3389.
Sincerely,
John Reynolds
Assistant Director
cc: William G. Hu
Fax (212) 809-1289
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Mr. Yonglin Du
Dahua, Inc.
August 18, 2005
P. 1
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