SEC Comment Letter for MAJOR CREATIONS INC (CIK 0001316578) — Nov 10, 2005
MAJOR CREATIONS INC (CIK 0001316578)
Date: Nov. 10, 2005 · CIK: 0001316578 · Accession: 0000000000-05-057080
AI Filing Summary & Sentiment
File numbers found in text: 333-122870
Referenced dates: October 7, 2005
Letter
VIA FACSIMILE November 8, 2005 Stanley Major Major Creations Inc. 57113, 2020 Sherwood Drive, Sherwood Park, AB, Canada, T8A 5L7
Re: Major Creations Inc. Form SB-2 Amended October 11, 2005 File Nos. 333-122870
Dear Mr. Major:
We have reviewed your amended filing and have the following comments.
General
1. In the cover letter accompanying your next amendment, please respond to comments 8 and 9 of our September 12, 2005 letter. Your cover letter dated October 7, 2005 has no such response.
Signatures
2. We reissue comment 9 from our September 12, 2005 letter. Form SB- 2 requires you to identify the principal financial officer as well as the principal accounting officer or controller. If one person is serving in both capacities, please identify this person as principal financial officer and principal accounting officer or controller. Please refer to Instructions 1 and 2 for signatures on Form SB-2 and revise the signature page.
Please contact Craig Slivka, Staff Attorney, at (202) 942- 7470, or in his absence Lesli Sheppard, Senior Staff Attorney, at (202) 942-1887, with any questions.
Sincerely,
Pamela A. Long
Assistant Director
Show Raw Text
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<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE
November 8, 2005
Stanley Major
Major Creations Inc.
57113, 2020 Sherwood Drive,
Sherwood Park, AB, Canada, T8A 5L7
Re: Major Creations Inc.
Form SB-2
Amended October 11, 2005
File Nos. 333-122870
Dear Mr. Major:
We have reviewed your amended filing and have the following
comments.
General
1. In the cover letter accompanying your next amendment, please
respond to comments 8 and 9 of our September 12, 2005 letter.
Your
cover letter dated October 7, 2005 has no such response.
Signatures
2. We reissue comment 9 from our September 12, 2005 letter. Form
SB-
2 requires you to identify the principal financial officer as well
as
the principal accounting officer or controller. If one person is
serving in both capacities, please identify this person as
principal
financial officer and principal accounting officer or controller.
Please refer to Instructions 1 and 2 for signatures on Form SB-2
and
revise the signature page.
Please contact Craig Slivka, Staff Attorney, at (202) 942-
7470,
or in his absence Lesli Sheppard, Senior Staff Attorney, at (202)
942-1887, with any questions.
Sincerely,
Pamela A. Long
Assistant Director
cc: W. Scott Lawler, Esq.
(403) 272-3620
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Stanley Major
Major Creations Inc.
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404
DIVISION OF
CORPORATION FINANCE
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