SEC Comment Letter for Kandi Technologies Group, Inc. (CIK 0001316517) — Nov 28, 2005
Kandi Technologies Group, Inc. (CIK 0001316517)
Date: Nov. 28, 2005 · CIK: 0001316517 · Accession: 0000000000-05-059661
AI Filing Summary & Sentiment
File numbers found in text: 333-123735
Letter
MAIL STOP 3561 October 25, 2005 Peter Dodge, President Stone Mountain Resources, Inc. 701 North Green Valley Parkway #200 Henderson, Nevada 89074
Re: Stone Mountain Resources, Inc. Amendment No. 3 to Registration Statement on Form SB-2 Filed September 29, 2005 File No. 333-123735
Dear Mr. Dodge:
We have completed a preliminary reading of your amended registration statement. It appears that your document 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 until the following material deficiencies are addressed:
1. The financial statements filed in this amendment should be revised to include audited annual financial statements as required by Item 310(a) of Regulation S-B, including the audit report dated May 18, 2005.
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 financial statements may be directed to Don Wiland at (202) 551-3392. Questions on other disclosure issues may be directed to William Bennett at (202) 551-3389.
Sincerely,
John Reynolds
Assistant Director
Show Raw Text
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<TEXT>
MAIL STOP 3561
October 25, 2005
Peter Dodge, President
Stone Mountain Resources, Inc.
701 North Green Valley Parkway #200
Henderson, Nevada 89074
Re: Stone Mountain Resources, Inc.
Amendment No. 3 to Registration Statement on Form SB-2
Filed September 29, 2005
File No. 333-123735
Dear Mr. Dodge:
We have completed a preliminary reading of your amended
registration statement. It appears that your document 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 until the following material deficiencies are
addressed:
1. The financial statements filed in this amendment should be
revised
to include audited annual financial statements as required by Item
310(a) of Regulation S-B, including the audit report dated May 18,
2005.
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 financial statements may be directed
to
Don Wiland at (202) 551-3392. Questions on other disclosure
issues
may be directed to William Bennett at (202) 551-3389.
Sincerely,
John Reynolds
Assistant Director
cc: Gregg E. Jaclin, Esq.
Fax: (732) 577-1188
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Stone Mountain Resources, Inc.
Mr. Peter Dodge
October 25, 2005
Page 1
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