SEC Company Response from KAHIKI FOODS INC (CIK 0001283928) — Aug 10, 2005
KAHIKI FOODS INC (CIK 0001283928)
Date: Aug. 10, 2005 · CIK: 0001283928 · Accession: 0000950152-05-006832
AI Filing Summary & Sentiment
File numbers found in text: 333-126268
Referenced dates: July 26, 2005
Letter
August 10, 2005 FEDERAL EXPRESS Ms. Tangela Richter Branch Chief United States Securities & Exchange Commission 455th Street, N.W. Mail Stop 7010 Washington, D.C. 20549
Re: Kahiki Foods, Inc. Registration Statement on Form SB-2 File No. 333-126268
Dear Ms. Richter:
We have today filed Pre-Effective Amendment No. 1 to the Registration Statement to Kahiki Foods, Inc. pursuant to EDGAR. As a courtesy, we are enclosing three marked copies of the Amended Registration on Form SB-2 of Kahiki Foods, Inc. which updates information and incorporates, among other things, changes to the Registration Statement as a result of comments contained in your letter dated July 26, 2005. The numbered paragraphs in this letter correspond to the numbered comments in your comment letter.
1. We have expanded the selling shareholder table to include information as to the natural persons with power to vote and dispose of the securities offered for resale by the entities that are listed as selling shareholders.
2. We have provided disclosure pursuant to footnotes regarding all selling shareholders who are registered broker dealers (Laconia Capital Corp.) or affiliates of registered broker dealers (Karl Birkenfeld).
3. We have revised the selling shareholder table to include the total number of securities to be offered for each selling shareholder's account and the percentage to be owned by each shareholder after completion of the offering.
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Ms. Tangela Richter August 10, 2005 Page 2
4. We have disclosed by footnote how each of the selling shareholders received the shares being offered.
We believe that the revisions being made in Pre-Effective Amendment No. 1 have adequately responded to all comments by the staff.
Should you have any questions regarding this matter, please contact the undersigned.
Very truly yours,
CARLILE PATCHEN & MURPLY LLP
Show Raw Text
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Writer's Direct Line: (614) 628-0801
Writer's E-Mail Address: ajf@cpmlaw.com
August 10, 2005
FEDERAL EXPRESS
Ms. Tangela Richter
Branch Chief
United States Securities & Exchange Commission
455th Street, N.W.
Mail Stop 7010
Washington, D.C. 20549
Re: Kahiki Foods, Inc. Registration
Statement on Form SB-2
File No. 333-126268
Dear Ms. Richter:
We have today filed Pre-Effective Amendment No. 1 to the Registration
Statement to Kahiki Foods, Inc. pursuant to EDGAR. As a courtesy, we are
enclosing three marked copies of the Amended Registration on Form SB-2 of Kahiki
Foods, Inc. which updates information and incorporates, among other things,
changes to the Registration Statement as a result of comments contained in your
letter dated July 26, 2005. The numbered paragraphs in this letter correspond to
the numbered comments in your comment letter.
1. We have expanded the selling shareholder table to include information
as to the natural persons with power to vote and dispose of the securities
offered for resale by the entities that are listed as selling shareholders.
2. We have provided disclosure pursuant to footnotes regarding all selling
shareholders who are registered broker dealers (Laconia Capital Corp.) or
affiliates of registered broker dealers (Karl Birkenfeld).
3. We have revised the selling shareholder table to include the total
number of securities to be offered for each selling shareholder's account and
the percentage to be owned by each shareholder after completion of the offering.
<PAGE>
Ms. Tangela Richter
August 10, 2005
Page 2
4. We have disclosed by footnote how each of the selling shareholders
received the shares being offered.
We believe that the revisions being made in Pre-Effective Amendment No. 1
have adequately responded to all comments by the staff.
Should you have any questions regarding this matter, please contact the
undersigned.
Very truly yours,
CARLILE PATCHEN & MURPLY LLP
Andrew J. Federico
Enclosures
cc: Mr. Alan Hoover
Ms. Julie Fratianne
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