SEC Comment Letter for Bulldog Financial, Inc. (CIK 0001308319) — Jul 7, 2005
Bulldog Financial, Inc. (CIK 0001308319)
Date: July 7, 2005 · CIK: 0001308319 · Accession: 0000000000-05-034510
AI Filing Summary & Sentiment
File numbers found in text: 333-120689
Letter
Mail Stop 3561 July 7, Scott D. McDowell, President Bulldog Financial, Inc. 98 South Holman Way Golden, CO 80401
RE: Bulldog Financial, Inc. ("the company") File No. 333-120689 Amendment No. 2 to Form SB-2 Filed June 3, 2005
Dear Mr. McDowell:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. After reviewing this information, we may or may not 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.
Business, page 17
As previously requested, please name the sources of the information and file their consents. If the consents are not required to be filed under Federal law or regulations, please advise.
Financial Statements
Please file an updated consent of the independent accountant as an exhibit to your next amendment. Also, please note the financial statement updating requirements of Item 310 of Regulation S-B.
Closing Comments
We will consider a written request for acceleration of the effective date of the registration statement as a confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above registration statement. We will act on the request and, pursuant to delegated authority, grant acceleration of the effective date.
We direct your attention to Rules 460 and 461 regarding requesting acceleration of a registration statement. Please allow adequate time after the filing of any amendment for further review before submitting a request for acceleration. Please provide this request at least two business days in advance of the requested effective date.
Please contact Janice McGuirk at (202) 551-3395 with any questions.
Sincerely,
John Reynolds, Assistant Director
Show Raw Text
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Mail Stop 3561
July
7,
2005
Scott D. McDowell, President
Bulldog Financial, Inc.
98 South Holman Way
Golden, CO 80401
RE: Bulldog Financial, Inc. ("the company")
File No. 333-120689
Amendment No. 2 to Form SB-2
Filed June 3, 2005
Dear Mr. McDowell:
We have reviewed your filing and have the following comments.
Where
indicated, we think you should revise your document in response to
these comments. If you disagree, we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation. In some
of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure. After
reviewing this information, we may or may not 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.
Business, page 17
As previously requested, please name the sources of the
information
and file their consents. If the consents are not required to be
filed under Federal law or regulations, please advise.
Financial Statements
Please file an updated consent of the independent accountant as an
exhibit to your next amendment. Also, please note the financial
statement updating requirements of Item 310 of Regulation S-B.
Closing Comments
We will consider a written request for acceleration of the
effective
date of the registration statement as a confirmation of the fact
that
those requesting acceleration are aware of their respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.
We direct your attention to Rules 460 and 461 regarding requesting
acceleration of a registration statement. Please allow adequate
time
after the filing of any amendment for further review before
submitting a request for acceleration. Please provide this
request
at least two business days in advance of the requested effective
date.
Please contact Janice McGuirk at (202) 551-3395 with any
questions.
Sincerely,
John Reynolds, Assistant Director
Office of Emerging Growth Companies
CC: Conrad C. Lysiak, Esq.
Via fax (509) 747-1770
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