SEC Company Response from SPROUT DEVELOPMENT INC. (CIK 0001302401) — Aug 11, 2005
SPROUT DEVELOPMENT INC. (CIK 0001302401)
Date: Aug. 11, 2005 · CIK: 0001302401 · Accession: 0001044764-05-000185
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File numbers found in text: 333-119735
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CORRESP
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LAWLER & ASSOCIATES
a professional law corporation
1530 9th Avenue, S.E.
Calgary, Alberta T2G 0T7
Telephone: 403-693-8014
Facsimile: 403-272-3620
W. SCOTT LAWLER, ESQ.
Admitted in California
Revised Thursday August 11, 2005
Via Edgar
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Ms. Maryse Mills-Apenteng
Re:
Sprout Development Inc.
Form F-1, Amendment No. 6, Filed August 8, 2005
File Number 333-119735
Dear Ms. Mills-Apenteng:
This letter shall serve as the formal request of Sprout Development Inc., that the effective date of the Registration Statement on Form F-1, identified above, be accelerated to be effective as of Monday, August 15th at 4:00 p.m. Eastern time, or as soon thereafter as is practicable.
Sprout Development Inc. hereby acknowledges that:
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Should the SEC or the staff acting by delegated authority declare the Registration Statement effective, it does not foreclose the SEC from taking any action on the filing.
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The action of the SEC or the staff acting by delegated authority in declaring the registration statement effective does not relieve Sprout Development from its full responsibility for the adequacy and accuracy of the registration statement’s disclosures.
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Sprout Development may not assert the SEC’s comments and the declaration of the registration statement’s effectiveness as a defense in any proceedings initiated by the SEC or any person under the United States’ federal securities laws.
Sprout Development advises that it is aware of its obligations under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the registration statement.
This request is made on the basis that all requests and comments made by your office pertaining to the Registration Statement have been fully responded to and the appropriate revisions to the Registration Statement have been made and filed.
Sincerely,
/s/W. Scott Lawler, Esq.
W. Scott Lawler, Esq.