SEC Comment Letter for Pharma-Bio Serv, Inc. (PBSV) (CIK 0001304161) (PBSV) — Nov 30, 2005
Pharma-Bio Serv, Inc. (PBSV) (CIK 0001304161)
Date: Nov. 30, 2005 · CIK: 0001304161 · Accession: 0000000000-05-060190
AI Filing Summary & Sentiment
File numbers found in text: 000-50956
Letter
November 30, 2005 Mail Stop 4561 Mr. Dov Perlysky Chief Executive Officer and Chief Financial Officer Lawrence Consulting Group, Inc. 445 Cedarhurst Avenue, Suite 305 Cedarhurst, NY 11516
Re: Lawrence Consulting Group, Inc. Form 10-KSB for the year ended June 30, 2005 Filed September 28, 2005 File No. 000-50956
Dear Mr. Perlysky:
We have reviewed your filing and have the following comments. We have limited our review to only your financial statements and related disclosures and do not intend to expand our review to other portions of your documents. In our comments, we ask you to provide us with information so we may better understand your disclosure. After reviewing this information, we may raise additional 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. We look forward to working with you in these respects. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Form 10-KSB for the year ended June 30, 2005
Item 13. Exhibits, page 12
1. Please revise your certification filed as Exhibit 31.1 to reflect the language exactly as set forth in Item 601(b)(31) of Regulation S- B. Please also make conforming revisions to your subsequent Form 10- QSB.
* * * *
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings reviewed by the staff to be certain that they have provided all information investors require for an informed decision. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that
* the company is responsible for the adequacy and accuracy of the disclosure in the filings;
* staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
* the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filings or in response to our comments on your filings.
You may contact Josh Forgione, at (202) 551-3431, or me, at (202) 551-3403, if you have questions. Please respond to the comments included in this letter within ten business days or tell us when you will provide us with a response. Please file your response on EDGAR.
Sincerely,
Steven Jacobs
Accounting Branch Chief
Show Raw Text
<DOCUMENT>
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<TEXT>
November 30, 2005
Mail Stop 4561
Mr. Dov Perlysky
Chief Executive Officer and Chief Financial Officer
Lawrence Consulting Group, Inc.
445 Cedarhurst Avenue, Suite 305
Cedarhurst, NY 11516
Re: Lawrence Consulting Group, Inc.
Form 10-KSB for the year ended June 30, 2005
Filed September 28, 2005
File No. 000-50956
Dear Mr. Perlysky:
We have reviewed your filing and have the following
comments.
We have limited our review to only your financial statements and
related disclosures and do not intend to expand our review to
other
portions of your documents. In our comments, we ask you to
provide
us with information so we may better understand your disclosure.
After reviewing this information, we may raise additional
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.
We look forward to working with you in these respects. We welcome
any questions you may have about our comments or on any other
aspect
of our review. Feel free to call us at the telephone numbers
listed
at the end of this letter.
Form 10-KSB for the year ended June 30, 2005
Item 13. Exhibits, page 12
1. Please revise your certification filed as Exhibit 31.1 to
reflect
the language exactly as set forth in Item 601(b)(31) of Regulation
S-
B. Please also make conforming revisions to your subsequent Form
10-
QSB.
* * * *
We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision. Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.
In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that
* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filings; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filings or
in
response to our comments on your filings.
You may contact Josh Forgione, at (202) 551-3431, or me, at
(202) 551-3403, if you have questions. Please respond to the
comments
included in this letter within ten business days or tell us when
you
will provide us with a response. Please file your response on
EDGAR.
Sincerely,
Steven Jacobs
Accounting Branch Chief
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Mr. Dov Perlysky
Lawrence Consulting Group, Inc.
November 30, 2005
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