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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

Date
March 17, 2005
Author
Paula M. Smith
Form
UPLOAD
Company
Navidec Financial Services, Inc. (CIK 0001302946)

Letter

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

Show Raw Text
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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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</TEXT>
</DOCUMENT>