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SEC Comment Letter for CHRISTIE FUN, INC. (CIK 0001300902) — Jun 6, 2005

CHRISTIE FUN, INC. (CIK 0001300902)
Date: June 6, 2005 · CIK: 0001300902 · Accession: 0000000000-05-027818

AI Filing Summary & Sentiment

Date
December 10, 2004
Author
Division of Corporation Finance
Form
UPLOAD
Company
CHRISTIE FUN, INC. (CIK 0001300902)

Letter

Mail Stop 0511 December 10, 2004 James Charles, President and Treasurer Christie Fun, Inc. P.O. Box 110310 Naples, FL 34108-0106

Re: Christie Fun, Inc. Registration Statement on Form 10-SB File No. 0-50951 Filed September 21, 2004, as amended, October 29, 2004, and November 30, 2004

Dear Mr. Charles:

We have the following additional comments as conveyed to Christian Lucky on today. Please file an amended registration statement Form 10SB12G/A to comply with these comments as soon as possible, otherwise, inform the staff when such amendment will be filed..

Other Activities, page 10

1. File an amended registration statement to furnish the most recent interim financial statements and the appropriate notes to the financial statements as required by Item 310(b) of Regulation S-B.

Other

2. We reiterate the following comment:

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 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.

Any questions on the above matters may be directed to the undersigned at (202) 942-2999 or Goldie B. Walker at (202) 942- 1986.

Sincerely,
John D. Reynolds, Assistant Director
Office of Emerging Growth Companies
Division of Corporation Finance

Show Raw Text
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Mail Stop 0511					December 10, 2004

James Charles, President and Treasurer
Christie Fun, Inc.
P.O.  Box 110310
Naples, FL  34108-0106

Re:  Christie Fun, Inc.
        Registration Statement on Form 10-SB
        File No.  0-50951
        Filed September 21, 2004, as amended, October 29, 2004,
and
November 30, 2004

Dear Mr. Charles:

	    We have the following additional comments as conveyed to
Christian Lucky on today.  Please file an amended registration
statement Form 10SB12G/A to comply with these comments as soon as
possible, otherwise, inform the staff when such amendment will be
filed..

Other Activities, page 10

1.  File an amended registration statement to furnish the most
recent
interim financial statements and the appropriate notes to the
financial statements as required by Item 310(b) of Regulation S-B.

Other

2.  We reiterate the following comment:

    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 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.

	Any questions on the above matters may be directed to the
undersigned at (202) 942-2999 or Goldie B. Walker at (202) 942-
1986.

					Sincerely,

					John D. Reynolds, Assistant Director
					Office of Emerging Growth Companies
					Division of Corporation Finance

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James Charles, President and Treasurer
Christie Fun, Inc.
December 10, 2004
Page 2

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