SEC Comment Letter for Sibannac, Inc. (SNNC) (CIK 0001313938) (SNNC) — Jul 20, 2005
Sibannac, Inc. (SNNC) (CIK 0001313938)
Date: July 20, 2005 · CIK: 0001313938 · Accession: 0000000000-05-037145
AI Filing Summary & Sentiment
File numbers found in text: 333-122009
Letter
Room 4561 July 20, 2005 Dr. Paul Petit President/Chief Executive Officer Naprodis, Inc. 13000 Danielson St. Suite K Poway, CA 92064
RE: Naprodis, Inc. Amendment No. 1 to the Registration Statement on Form SB-2 Filed July 15, 2005 File No. 333-122009
Dear Dr. Petit:
This is to advise you that a preliminary review of the above amended registration statement indicates that it fails in 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 because to do so would delay the review of other disclosure documents that do not appear to contain comparable deficiencies. In this regard, we note: 1. Your Form SB-2/A does not appear to contain the current interim financial statements of Naprodis, Inc. in accordance with the requirements of Item 310(g) of Regulation S-B.
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 Tamara Tangen, Staff Accountant, at (202) 551- 3443 or Stephen Krikorian, Accounting Branch Chief, at (202) 551- if you have questions regarding comments on the financial statements and related matters. If you have any other questions please call Adam Halper at (202) 551-3482 or the undersigned at (202) 551-3730.
Sincerely,
Barbara C. Jacobs
Assistant Director
Show Raw Text
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<TEXT>
Room 4561
July 20, 2005
Dr. Paul Petit
President/Chief Executive Officer
Naprodis, Inc.
13000 Danielson St.
Suite K
Poway, CA 92064
RE: Naprodis, Inc.
Amendment No. 1 to the Registration Statement on Form SB-2
Filed July 15, 2005
File No. 333-122009
Dear Dr. Petit:
This is to advise you that a preliminary review of the above
amended registration statement indicates that it fails in 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 because to do so would delay the review of other
disclosure
documents that do not appear to contain comparable deficiencies.
In
this regard, we note:
1. Your Form SB-2/A does not appear to contain the current interim
financial statements of Naprodis, Inc. in accordance with the
requirements of Item 310(g) of Regulation S-B.
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 Tamara Tangen, Staff Accountant, at (202)
551-
3443 or Stephen Krikorian, Accounting Branch Chief, at (202) 551-
3488
if you have questions regarding comments on the financial
statements
and related matters. If you have any other questions please call
Adam
Halper at (202) 551-3482 or the undersigned at (202) 551-3730.
Sincerely,
Barbara C. Jacobs
Assistant Director
cc: William T. Hart
Hart & Trinen, LLP
1624 Washington St.
Denver, Colorado 80203
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Dr. Paul Petit
Naprodis, Inc.
July 20, 2005
Page 2
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