SEC Comment Letter for MAJOR CREATIONS INC (CIK 0001316578) — Jul 6, 2005
MAJOR CREATIONS INC (CIK 0001316578)
Date: July 6, 2005 · CIK: 0001316578 · Accession: 0000000000-05-034469
AI Filing Summary & Sentiment
File numbers found in text: 333-122870
Letter
VIA FACSIMILE July 6, 2005 Stanley Major Major Creations Inc. 57113, 2020 Sherwood Drive, Sherwood Park, AB, Canada, T8A 5L7
Re: Major Creations Inc. Form SB-2 Amended June 17, 2005 File No. 333-122870
Dear Mr. Major:
We have completed a preliminary reading of your amended registration statement. It appears that your document fails in a material respect 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 continue to perform a detailed examination of the registration statement at this time, until this material deficiency is addressed:
The financial statements and auditor consent should be updated pursuant to the requirements of Item 310 (g) of Regulation S-B. Please also update your disclosure in the appropriate sections of your prospectus in accordance with the updated financial statements.
As long as it remains in its current form, we will not recommend acceleration of the effective date of the registration statement. Also note 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 deficiency or a request for withdrawal of the filing.
You may contact Al Pavot at (202) 551-3738 if you have questions regarding comments on the financial statements and related matters. Please contact Craig Slivka, Staff Attorney at (202) 551- 3729, or in his absence Lesli Sheppard, Senior Staff Attorney, at (202) 551-3708 with any other questions.
Sincerely,
Pamela A. Long
Assistant Director
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VIA FACSIMILE
July 6, 2005
Stanley Major
Major Creations Inc.
57113, 2020 Sherwood Drive,
Sherwood Park, AB, Canada, T8A 5L7
Re: Major Creations Inc.
Form SB-2
Amended June 17, 2005
File No. 333-122870
Dear Mr. Major:
We have completed a preliminary reading of your amended
registration statement. It appears that your document fails in a
material respect 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 continue
to
perform a detailed examination of the registration statement at
this
time, until this material deficiency is addressed:
The financial statements and auditor consent should be
updated
pursuant to the requirements of Item 310 (g) of Regulation S-B.
Please also update your disclosure in the appropriate sections of
your prospectus in accordance with the updated financial
statements.
As long as it remains in its current form, we will not
recommend acceleration of the effective date of the registration
statement. Also note 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
deficiency or a request for withdrawal of the filing.
You may contact Al Pavot at (202) 551-3738 if you have
questions regarding comments on the financial statements and
related
matters. Please contact Craig Slivka, Staff Attorney at (202)
551-
3729, or in his absence Lesli Sheppard, Senior Staff Attorney, at
(202) 551-3708 with any other questions.
Sincerely,
Pamela A. Long
Assistant Director
cc: W. Scott Lawler, Esq.
1530-9 Avenue SE
Calgary, AB T2G 0T7
(403) 272-3620
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
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