SEC Comment Letter for NSM Holdings, Inc. (CIK 0001302947) — Jan 5, 2005
NSM Holdings, Inc. (CIK 0001302947)
Date: Jan. 5, 2005 · CIK: 0001302947 · Accession: 0000000000-05-000878
AI Filing Summary & Sentiment
File numbers found in text: 333-120993
Letter
Via Facsimile and U.S. Mail Mail Stop 03-09 December 14, 2004 Rene Daignault NSM Holdings, Inc. 1100 Melville Street 6th Floor Vancouver, British Columbia, V6E 4A6 Canada
Re: NSM Holdings, Inc. Registration Statement on Form SB-2, filed December 3, 2004 File Number 333-120993
Dear Mr. Daignault:
This is to advise you that a preliminary review of the above registration statement indicates that it fails to comply in part with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form. For example, your financials statements were not current as of the filing of the registrations statement, we refer you to Regulation S-B 228.310. For this reason, we will not perform a detailed examination of the registration statement, and we will not issue any comments because to do so would delay the review of other disclosure documents that do not appear to contain comparable deficiencies.
You are advised that we will not recommend acceleration of the effective date of the registration statement and that, should the registration statement become effective in its present form, we would be required to consider what recommendation, if any, we should make to the Commission.
We suggest that you consider submitting a substantive amendment to correct the deficiencies or a request for withdrawal of the filing.
You may contact Dana Hartz at (202) 942-2976 or Mary Mast at (202) 942-1858 if you have questions regarding the financial statements and related matters. Please contact Albert Lee at (202) 824-5522, Song Brandon, Attorney-Advisor, at (202) 942-2831, or me at (202) 942-1840 with any other questions.
Sincerely,
Jeffrey Riedler
Assistant Director
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Via Facsimile and U.S. Mail
Mail Stop 03-09
December 14, 2004
Rene Daignault
NSM Holdings, Inc.
1100 Melville Street 6th Floor
Vancouver, British Columbia, V6E 4A6
Canada
Re: NSM Holdings, Inc.
Registration Statement on Form SB-2, filed December 3, 2004
File Number 333-120993
Dear Mr. Daignault:
This is to advise you that a preliminary review of the above
registration statement indicates that it fails to comply in part
with
the requirements of the Securities Act of 1933, the rules and
regulations under that Act, and the requirements of the form. For
example, your financials statements were not current as of the
filing
of the registrations statement, we refer you to Regulation S-B
228.310. For this reason, we will not perform a detailed
examination
of the registration statement, and we will not issue any comments
because to do so would delay the review of other disclosure
documents
that do not appear to contain comparable deficiencies.
You are advised that we will not recommend acceleration of
the
effective date of the registration statement and that, should the
registration statement become effective in its present form, we
would
be required to consider what recommendation, if any, we should
make
to the Commission.
We suggest that you consider submitting a substantive
amendment
to correct the deficiencies or a request for withdrawal of the
filing.
You may contact Dana Hartz at (202) 942-2976 or Mary Mast at
(202) 942-1858 if you have questions regarding the financial
statements and related matters. Please contact Albert Lee at
(202)
824-5522, Song Brandon, Attorney-Advisor, at (202) 942-2831, or me
at
(202) 942-1840 with any other questions.
Sincerely,
Jeffrey Riedler
Assistant Director
</TEXT>
</DOCUMENT>