SEC Company Response from Lincoln Park Bancorp (CIK 0001294206) — Apr 26, 2005
Lincoln Park Bancorp (CIK 0001294206)
Date: April 26, 2005 · CIK: 0001294206 · Accession: 0000943374-05-000477
AI Filing Summary & Sentiment
File numbers found in text: 000-51078
Referenced dates: April 22, 2005
Letter
April 26, 2005 FILED VIA EDGAR Ms. Lisa Haynes Staff Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549
Re: Lincoln Park Bancorp Form 8-K filed April 4, 2005 File Number: 000-51078
Dear Ms. Haynes:
We are in receipt of your letter dated April 22, 2005 providing comments on the referenced filing for Lincoln Park Bancorp (the "Company").
For your convenience we have reproduced the staff's comment, with the Company's response following the comment as follows:
1. 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.
As requested, the third paragraph of Item 4.01 has been revised and a letter from the former accountants has been included.
* * * * * *
Further, as requested by the staff, the Company hereby acknowledges that:
o the Company is responsible for the adequacy and accuracy of the disclosure in the Company's filings;
o staff comments or changes to the Company's 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
o 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.
<PAGE>
We trust the foregoing is responsive to the staff's comments. Any questions with regard to the foregoing should be directed to the undersigned at (973) 694-0330.
Respectfully,
/s/ Donald Hom
Show Raw Text
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April 26, 2005
FILED VIA EDGAR
Ms. Lisa Haynes
Staff Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Lincoln Park Bancorp
Form 8-K filed April 4, 2005
File Number: 000-51078
Dear Ms. Haynes:
We are in receipt of your letter dated April 22, 2005 providing
comments on the referenced filing for Lincoln Park Bancorp (the "Company").
For your convenience we have reproduced the staff's comment, with the
Company's response following the comment as follows:
1. 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.
As requested, the third paragraph of Item 4.01 has been revised and a
letter from the former accountants has been included.
* * * * * *
Further, as requested by the staff, the Company hereby acknowledges
that:
o the Company is responsible for the adequacy and accuracy of
the disclosure in the Company's filings;
o staff comments or changes to the Company's 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
o 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.
<PAGE>
We trust the foregoing is responsive to the staff's comments. Any
questions with regard to the foregoing should be directed to the undersigned at
(973) 694-0330.
Respectfully,
/s/ Donald Hom
Donald Hom
President and Chief Executive Officer
cc: Robert Lipsher, Esq.- Luse Gorman Pomerenk & Schick
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