SEC Comment Letter for Revelstoke Industries, Inc. (CIK 0001318196) — Oct 4, 2005
Revelstoke Industries, Inc. (CIK 0001318196)
Date: Oct. 4, 2005 · CIK: 0001318196 · Accession: 0000000000-05-051043
AI Filing Summary & Sentiment
File numbers found in text: 333-122862
Letter
Room 4561 September 9, 2005 Mr. Gordon C. McDougall President Revelstoke Industries, Inc. c/o Robertson & Williams 3033 N.W. 63rd Street, Suite 200 Oklahoma City, Oklahoma 73116
Re: Revelstoke Industries, Inc. Amendment No. 2 to Registration Statement on Form SB-2 filed August 30, 2005 File No. 333-122862
Dear Mr. McDougall:
We are in receipt of your amended filing and response letter filed August 30, 2005. We, however, have deferred review of your filing and letter pending resolution of the following comment.
General
1. Pursuant to Rule 472 under the Securities Act an amendment filing must include copies marked to indicate clearly and precisely, by underlining or in some other appropriate manner, the changes effected in the registration statement by the amendment. Please see Rule of Regulation S-T with respect to electronic filings of such marked copies. Marked copies facilitate our review of your filing. Please provide us a marked copy of the amendment in order to facilitate our review.
* * * *
As appropriate, please amend your registration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
You may contact Steven Williams at (202) 551-3478, or Stephen Krikorian, Branch Chief - Accounting, at (202) 551-3488, if you have questions or comments on the financial statements and related matters. Please contact Daniel Lee at (202) 551-3477, or Perry Hindin at (202) 551-3444, with any other questions. If you need further assistance, you may contact me at (202) 551-3462.
Sincerely,
Mark P. Shuman
Branch Chief - Legal
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Room 4561
September 9, 2005
Mr. Gordon C. McDougall
President
Revelstoke Industries, Inc.
c/o Robertson & Williams
3033 N.W. 63rd Street, Suite 200
Oklahoma City, Oklahoma 73116
Re: Revelstoke Industries, Inc.
Amendment No. 2 to Registration Statement on Form SB-2 filed
August 30, 2005
File No. 333-122862
Dear Mr. McDougall:
We are in receipt of your amended filing and response letter
filed August 30, 2005. We, however, have deferred review of your
filing and letter pending resolution of the following comment.
General
1. Pursuant to Rule 472 under the Securities Act an amendment
filing
must include copies marked to indicate clearly and precisely, by
underlining or in some other appropriate manner, the changes
effected
in the registration statement by the amendment. Please see Rule
310
of Regulation S-T with respect to electronic filings of such
marked
copies. Marked copies facilitate our review of your filing.
Please
provide us a marked copy of the amendment in order to facilitate
our
review.
* * * *
As appropriate, please amend your registration statement in
response to these comments. You may wish to provide us with
marked
copies of the amendment to expedite our review. Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review. Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.
You may contact Steven Williams at (202) 551-3478, or
Stephen
Krikorian, Branch Chief - Accounting, at (202) 551-3488, if you
have
questions or comments on the financial statements and related
matters. Please contact Daniel Lee at (202) 551-3477, or Perry
Hindin at (202) 551-3444, with any other questions. If you need
further assistance, you may contact me at (202) 551-3462.
Sincerely,
Mark P. Shuman
Branch Chief - Legal
cc: Via Facsimile
Mark A. Robertson, Esq.
Robertson & Williams
3033 N.W. 63rd Street, Suite 200
Oklahoma City, Oklahoma 73116
Telephone: (405) 848-1944
Facsimile: (405) 843-6707
</TEXT>
</DOCUMENT>