SEC Comment Letter for North Shore Capital Advisors Corp. (CIK 0001319647) — Mar 22, 2005
North Shore Capital Advisors Corp. (CIK 0001319647)
Date: March 22, 2005 · CIK: 0001319647 · Accession: 0000000000-05-013196
AI Filing Summary & Sentiment
Letter
Mail Stop 0308 March 21, 2005 Steven Cohen, President 20 Marlin Lane Port Washington, New York 11050
Re: North Shore Capital Advisors Corp. Form 10-SB filed March 4, 2005 File No.: 1-32448
Dear Mr. Cohen:
This is to advise you that a preliminary review of the above registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Exchange Act of 1934, 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 comments because to do so would delay the review of other disclosure documents that do not appear to contain comparable deficiencies.
In particular, we note that you financial statements as of December 31, 2004 were audited by Silverstein & Weiss, Certified Public Accountants, of Lynbrook, New York, and our information shows that the firm of Silverstein and Weiss is not registered with the Public Company Accounting Oversight Board. Since you are required to use a registered accounting firm, please revise your filing to include an audit by a firm that is registered with the Public Company Accounting Oversight Board.
You are advised that the registration statement will become effective through operation of law on May 2, 2005, and that if it becomes 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 correcting the deficiencies or a request for withdrawal of the registration statement before it becomes effective.
Please direct questions to Albert Yarashus of the staff at (202) 942-1899.
Sincerely,
H. Christopher Owings
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Mail Stop 0308
March 21, 2005
Steven Cohen, President
20 Marlin Lane
Port Washington, New York 11050
Re: North Shore Capital Advisors Corp.
Form 10-SB filed March 4, 2005
File No.: 1-32448
Dear Mr. Cohen:
This is to advise you that a preliminary review of the above
registration statement indicates that it fails in numerous
material
respects to comply with the requirements of the Securities
Exchange
Act of 1934, 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 comments because to do so would delay the review of other
disclosure documents that do not appear to contain comparable
deficiencies.
In particular, we note that you financial statements as of
December 31, 2004 were audited by Silverstein & Weiss, Certified
Public Accountants, of Lynbrook, New York, and our information
shows
that the firm of Silverstein and Weiss is not registered with the
Public Company Accounting Oversight Board. Since you are required
to
use a registered accounting firm, please revise your filing to
include an audit by a firm that is registered with the Public
Company
Accounting Oversight Board.
You are advised that the registration statement will become
effective through operation of law on May 2, 2005, and that if it
becomes 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
correcting the deficiencies or a request for withdrawal of the
registration statement before it becomes effective.
Please direct questions to Albert Yarashus of the staff at
(202) 942-1899.
Sincerely,
H. Christopher Owings
Assistant Director
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North Shore Capital Advisors Corp.
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