SEC Comment Letter for Lincoln Park Bancorp (CIK 0001294206) — Apr 22, 2005
Lincoln Park Bancorp (CIK 0001294206)
Date: April 22, 2005 · CIK: 0001294206 · Accession: 0000000000-05-019873
AI Filing Summary & Sentiment
File numbers found in text: 000-51078
Letter
By mail and fax to: (973) 694-3114 Ms. Nandini S. Mallya Vice President and Treasurer Lincoln Park Bancorp 31 Boonton Turnpike Lincoln Park, NJ 07035 Form 8-K filed April 4, 2005 File No. 000-51078
Re: Lincoln Park Bancorp
Dear Ms. Mallya,
The Staff has reviewed the above-referenced filing for compliance with the requirements of Form 8-K and has the following comments in that regard:
* Please revise your disclosure in the third paragraph to cover the interim period from the date of the last audited financial statements to April 1, 2005, the date of resignation. See Item 304(a)(1)(iv) of Regulation S-K. Include a letter from the former accountants addressing the revised disclosures in the amendment.
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings reviewed by the staff to be certain that they have provided all information investors require. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that:
* the company is responsible for the adequacy and accuracy of the disclosure in the filings; * staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and * the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing.
Please file an amendment via EDGAR in response to these comments within 5 business days of the date of this letter, unless specified otherwise, or contact us immediately if you require additional time. Such amendment should be filed under cover of Form 8-K/A and should include the ITEM 4 designation. To expedite the processing of the Form 8-K, please furnish a courtesy copy of the filing to the undersigned.
You may direct any questions regarding these comments to me at (202) 824-5398.
Sincerely,
Lisa Haynes
Staff Accountant
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Mail Stop 04-08
April 22, 2005
By mail and fax to: (973) 694-3114
Ms. Nandini S. Mallya
Vice President and Treasurer
Lincoln Park Bancorp
31 Boonton Turnpike
Lincoln Park, NJ 07035
Re: Lincoln Park Bancorp
Form 8-K filed April 4, 2005
File No. 000-51078
Dear Ms. Mallya,
The Staff has reviewed the above-referenced filing for
compliance with the requirements of Form 8-K and has the following
comments in that regard:
* Please revise your disclosure in the third paragraph to cover
the
interim period from the date of the last audited financial
statements
to April 1, 2005, the date of resignation. See Item 304(a)(1)(iv)
of
Regulation S-K. Include a letter from the former accountants
addressing the revised disclosures in the amendment.
We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require.
Since the company and its management are in possession of all
facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.
In connection with responding to our comments, please provide,
in
writing, a statement from the company acknowledging that:
* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
In addition, please be advised that the Division of Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.
Please file an amendment via EDGAR in response to these
comments
within 5 business days of the date of this letter, unless
specified
otherwise, or contact us immediately if you require additional
time.
Such amendment should be filed under cover of Form 8-K/A and
should
include the ITEM 4 designation. To expedite the processing of the
Form 8-K, please furnish a courtesy copy of the filing to the
undersigned.
You may direct any questions regarding these comments to me at
(202)
824-5398.
Sincerely,
Lisa Haynes
Staff Accountant
??
??
Nandini S. Mallya, Vice President and Treasurer
Lincoln Park Bancorp
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