SEC Company Response from Turning Point Brands, Inc. (TPB) (CIK 0001290677) (TPB) — Aug 19, 2005
Turning Point Brands, Inc. (TPB) (CIK 0001290677)
Date: Aug. 19, 2005 · CIK: 0001290677 · Accession: 0000909518-05-000676
AI Filing Summary & Sentiment
File numbers found in text: 333-115587, 333-31931
Referenced dates: August 17, 2005
Letter
Re: NORTH ATLANTIC HOLDING COMPANY, INC. AND NORTH ATLANTIC TRADING COMPANY, INC. ITEM 4.02 FORM 8-K EACH FILED ON AUGUST 15, 2005 FILE NOS. 333-115587 AND 333-31931, RESPECTIVELY ------------------------------------------------
WEIL, GOTSHAL & MANGES LLP 767 FIFTH AVENUE - NEW YORK, NY 10153 212-310-8000 (FAX) 212-310-8007
August 19, 2005
VIA EDGAR FILING ----------------
Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0303
Ladies and Gentlemen:
Reference is made to the above-mentioned Current Reports on Form 8-K (the "Form 8-K Reports") of our clients, North Atlantic Holding Company, Inc. and North Atlantic Trading Company, Inc. (the "Companies"), and the comment letter dated August 17, 2005 received by the Companies from the Commission in response to the Form 8-K Reports.
In the comment letter, the Commission inquired as to how and when the Companies intend to file the restated financial statements mentioned in the Form 8-K Reports. The Companies have filed such restated financial statements with the Commission today and, accordingly, as discussed by the undersigned with Ms. Sifford of the Staff on August 18, 2005, the Companies are not amending the Form 8-K Reports to indicate how and when the restated financial statements mentioned therein would be filed.
Very truly yours,
/s/ David E. Zeltner
Show Raw Text
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<TEXT>
WEIL, GOTSHAL & MANGES LLP
767 FIFTH AVENUE - NEW YORK, NY 10153
212-310-8000
(FAX) 212-310-8007
August 19, 2005
VIA EDGAR FILING
----------------
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0303
Re: NORTH ATLANTIC HOLDING COMPANY, INC. AND
NORTH ATLANTIC TRADING COMPANY, INC.
ITEM 4.02 FORM 8-K
EACH FILED ON AUGUST 15, 2005
FILE NOS. 333-115587 AND 333-31931, RESPECTIVELY
------------------------------------------------
Ladies and Gentlemen:
Reference is made to the above-mentioned Current Reports on Form 8-K
(the "Form 8-K Reports") of our clients, North Atlantic Holding Company, Inc.
and North Atlantic Trading Company, Inc. (the "Companies"), and the comment
letter dated August 17, 2005 received by the Companies from the Commission in
response to the Form 8-K Reports.
In the comment letter, the Commission inquired as to how and when the
Companies intend to file the restated financial statements mentioned in the Form
8-K Reports. The Companies have filed such restated financial statements with
the Commission today and, accordingly, as discussed by the undersigned with Ms.
Sifford of the Staff on August 18, 2005, the Companies are not amending the Form
8-K Reports to indicate how and when the restated financial statements mentioned
therein would be filed.
Very truly yours,
/s/ David E. Zeltner
David E. Zeltner
</TEXT>
</DOCUMENT>