SEC Comment Letter for China Housing & Land Development, Inc. (CIK 0001303330) — Apr 26, 2005
China Housing & Land Development, Inc. (CIK 0001303330)
Date: April 26, 2005 · CIK: 0001303330 · Accession: 0000000000-05-020386
AI Filing Summary & Sentiment
File numbers found in text: 333-119985
Letter
MAIL STOP 05-11 March 23, 2005 Ms. Deljit Bains, President Pacific Northwest Productions, Inc. 12577 61st Avenue Surrey, B.C. Canada V3X 3L6
Re: Pacific Northwest Productions, Inc. Registration Statement on Form SB-2 File No. 333-119985 Amendment No. 2 Filed March 16, 2005
Dear Ms. Bains:
We have completed a preliminary reading of your amended registration statement. It appears that your document fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form. For this reason, we will not perform a detailed examination of the registration statement, and we will not issue any comments until these material deficiencies are addressed.
1. The financial statements filed in this amendment were not current when filed. The review of the registration statement will not commence until an amendment with the updated financial statements is filed. Please note the updating requirements of Item 310(g) of Regulation S-B.
Closing Comments
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing.
Any questions regarding the accounting comments may be directed to Angela Halac at (202) 824-5683. Questions on other disclosure issues may be directed to William Bennett at (202) 942-0135.
Sincerely,
John Reynolds, Assistant Director
Office of Emerging Growth Companies
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
MAIL STOP 05-11
March 23, 2005
Ms. Deljit Bains, President
Pacific Northwest Productions, Inc.
12577 61st Avenue
Surrey, B.C.
Canada V3X 3L6
Re: Pacific Northwest Productions, Inc.
Registration Statement on Form SB-2
File No. 333-119985
Amendment No. 2 Filed March 16, 2005
Dear Ms. Bains:
We have completed a preliminary reading of your amended
registration statement. It appears that your document fails in
numerous material respects to comply with the requirements of the
Securities Act of 1933, the rules and regulations under that Act,
and
the requirements of the form. For this reason, we will not
perform a
detailed examination of the registration statement, and we will
not
issue any comments until these material deficiencies are
addressed.
1. The financial statements filed in this amendment were not
current
when filed. The review of the registration statement will not
commence until an amendment with the updated financial statements
is
filed. Please note the updating requirements of Item 310(g) of
Regulation S-B.
Closing Comments
Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
Any questions regarding the accounting comments may be
directed
to Angela Halac at (202) 824-5683. Questions on other disclosure
issues may be directed to William Bennett at (202) 942-0135.
Sincerely,
John Reynolds, Assistant Director
Office of Emerging Growth Companies
</TEXT>
</DOCUMENT>