SEC Comment Letter for Neenah Paper Inc (CIK 0001296435) — May 13, 2005
Neenah Paper Inc (CIK 0001296435)
Date: May 13, 2005 · CIK: 0001296435 · Accession: 0000000000-05-023727
AI Filing Summary & Sentiment
File numbers found in text: 001-32240
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE May 13, 2005 via facsimile and U.S. mail Bonnie C. Lind Chief Financial Officer Neenah Paper, Inc. 3460 Preston Ridge Road Alpharetta, Georgia 30005
Re: Neenah Paper, Inc. Form 8-K, Filed May 12, 2005 File No. 001-32240
Dear Ms. Lind:
We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comments. 1. We note that you intend to file restated financial statements. Please tell us how and when you intend to file restated financial statements. We may have further comment after you file the restated financial statements. 2. Please tell us if your certifying officers have reconsidered the effect on the adequacy of your disclosure controls and procedures as of the end of the period covered by your Form 10-K for the period ended December 31, 2004 in light of the material error you have disclosed. Additionally, tell us what impact the error had on your current evaluation of disclosure controls and procedures as of your quarter ended March 31, 2005.
If you have any questions, please call Jennifer Goeken at (202) 824-5287. Please submit a response to these comments within ten business days.
Sincerely,
H. Roger Schwall
Assistant Director
Show Raw Text
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<TEXT>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405
DIVISION OF
CORPORATION FINANCE
May 13, 2005
via facsimile and U.S. mail
Bonnie C. Lind
Chief Financial Officer
Neenah Paper, Inc.
3460 Preston Ridge Road
Alpharetta, Georgia 30005
Re: Neenah Paper, Inc.
Form 8-K, Filed May 12, 2005
File No. 001-32240
Dear Ms. Lind:
We have reviewed your Item 4.02 Form 8-K for compliance with
the
form requirements and have the following comments.
1. We note that you intend to file restated financial statements.
Please tell us how and when you intend to file restated financial
statements. We may have further comment after you file the
restated
financial statements.
2. Please tell us if your certifying officers have reconsidered
the
effect on the adequacy of your disclosure controls and procedures
as
of the end of the period covered by your Form 10-K for the period
ended December 31, 2004 in light of the material error you have
disclosed. Additionally, tell us what impact the error had on
your
current evaluation of disclosure controls and procedures as of
your
quarter ended March 31, 2005.
If you have any questions, please call Jennifer Goeken at
(202)
824-5287. Please submit a response to these comments within ten
business days.
Sincerely,
H. Roger Schwall
Assistant Director
</TEXT>
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