SEC Comment Letter for Navidec Financial Services, Inc. (CIK 0001302946) — Mar 23, 2005
Navidec Financial Services, Inc. (CIK 0001302946)
Date: March 23, 2005 · CIK: 0001302946 · Accession: 0000000000-05-013535
AI Filing Summary & Sentiment
File numbers found in text: 000-51139
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
March 17, 2005
Mail Stop 04-08
By U.S. Mail and facsimile to (303) 222-1001
Mr. Robert D. Grizzle, Chief Financal Officer
Navidec Financial Services, Inc.
6399 S. Fiddler`s Green Circle, Suite 300
Greenwood Village, CO 80111
Re: Navidec Financial Services, Inc.
File No. 000-51139
Forms 8-K and 8-K/A, filed 3/11/05
Dear Mr. Grizzle:
In connection with our review of the above referenced filings and
our
follow-up telephone conversation on March 15, 2005, we have the
following comments:
Please revise paragraph 1 of Item 4.01 of Form 8-K to reflect the
updated dismissal date of your former accountants.
Please provide your former accountants with a copy of the revised
disclosures and request they resubmit their letter addressed to
the
Commission stating whether they agree with the statements made by
you
and, if not, stating the respects in which they do not agree.
Please file your response to these comments via EDGAR within 5
business days of the date of this letter, 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. The
letter from your former accountant addressing the revised
disclosures
should also be included in your amended Form 8-K and filed as
Exhibit
16. To expedite the processing of the Form 8-K, please furnish a
courtesy copy of the filing to the undersigned. Any questions
regarding the above may be directed to me at (202) 824-5698.
Sincerely,
Paula M. Smith
Staff Accountant
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</DOCUMENT>