SEC Comment Letter for Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN) — Feb 14, 2008
Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: Feb. 14, 2008 · CIK: 0001282224 · Accession: 0000000000-08-008265
AI Filing Summary & Sentiment
Reasoning
Referenced dates: January 24, 2008, January 8, 2008, September 20, 2007
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Mail Stop 3720 February 14, 2008 Mr. Enzo Taddei Chief Financial Officer Logica Holdings, Inc. 82 Avenue Road Toronto, Ontario M5R 2H2, Canada Re: Logica Holdings, Inc. Form 10-KSB for the Year Ended December 31, 2006 Filed May 15, 2007 Form 10-QSB for the Quarter Ended September 30, 2007 File No. 0-50621
Dear Mr. Taddei: We have reviewed your supplemental response letter dated January 24, 2008, as well as your filings and have the following comments. As noted in our comment letter dated September 20, 2007, we have limited our review to your financial statements and related disclosures and do not intend to expand our review to other portions of your documents.
Mr. Enzo Taddei Logica Holdings, Inc. February 14, 2008 Page 2
Form 10-Q for the Nine Months Ended September 30, 2007
Balance Sheet as of September 30, 2007
1. We note your responses to our prior comments 1 and 2 set forth in our letter dated January 8, 2008 as well as the information you provided in the amended 8-K/A filed January 24, 2008. As communicated to you in our conference call today, please provide us with roll-forward schedules for the period from June 30, 2007 through September 30, 2007 for the following accounts: • Common Share Capital; • Additional Paid-in-Capital; • Retained Earnings(Loss); • Comprehensive Loss; • Property and Equipment; • Intangible Assets In your response, please provide as much information as necessary to clarify the nature of each adjustment and entry, so that we can independently obtain a full understanding of how you arrived at the ending balances.
* * * * Please respond to these comments within 10 business days or tell us when you will provide us with a response. Please furnish a letter that keys your responses to our comments and provides any requested information. Detailed letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your responses to our comments. You may contact Christy Adams, Staff Accountant, at (202) 551-3363 or Ivette Leon, Assistant Chief Accountant, at (202) 551-3351 if you have questions regarding comments on the financial statements and related matters. Please contact me at (202) 551-3810 with any other questions. S i n c e r e l y , / s / L a r r y S p i r g e l A s s i s t a n t D i r e c t o r
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
Mail Stop 3720
February 14, 2008
Mr. Enzo Taddei Chief Financial Officer Logica Holdings, Inc. 82 Avenue Road Toronto, Ontario M5R 2H2, Canada
Re: Logica Holdings, Inc.
Form 10-KSB for the Year Ended December 31, 2006
Filed May 15, 2007
Form 10-QSB for the Quarter Ended September 30, 2007 File No. 0-50621
Dear Mr. Taddei:
We have reviewed your supplemental response letter dated January 24, 2008, as
well as your filings and have the following comments. As noted in our comment letter dated September 20, 2007, we have limited our review to your financial statements and related disclosures and do not intend to expand our review to other portions of your documents.
Mr. Enzo Taddei
Logica Holdings, Inc. February 14, 2008 Page 2
Form 10-Q for the Nine Months Ended September 30, 2007
Balance Sheet as of September 30, 2007
1. We note your responses to our prior comments 1 and 2 set forth in our letter dated January 8, 2008 as well as the information you provided in the amended 8-K/A filed January 24, 2008. As communicated to you in our conference call today, please provide us with roll-forward schedules for the period from June 30, 2007 through September 30, 2007 for the following accounts:
• Common Share Capital;
• Additional Paid-in-Capital;
• Retained Earnings(Loss);
• Comprehensive Loss;
• Property and Equipment;
• Intangible Assets
In your response, please provide as much information as necessary to clarify the nature of each adjustment and entry, so that we can independently obtain a full understanding of how you arrived at the ending balances.
* * * *
Please respond to these comments within 10 business days or tell us when you
will provide us with a response. Please furnish a letter that keys your responses to our comments and provides any requested information. Detailed letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your responses to our comments.
You may contact Christy Adams, Staff Accountant, at (202) 551-3363 or Ivette
Leon, Assistant Chief Accountant, at (202) 551-3351 if you have questions regarding
comments on the financial statements and related matters. Please contact me at (202) 551-3810 with any other questions. S i n c e r e l y , / s / L a r r y S p i r g e l A s s i s t a n t D i r e c t o r