SEC Comment Letter for Cal Alta Auto Glass Inc (CIK 0001321724) — Sep 23, 2005
Cal Alta Auto Glass Inc (CIK 0001321724)
Date: Sept. 23, 2005 · CIK: 0001321724 · Accession: 0000000000-05-049378
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 via U.S. mail and facsimile Frank Aiello, President Cal Alta Auto Glass, Inc. #8 3927 Edmonton Trail N.E. Calgary, Alberta, CANADA T2E6T1
Re: Cal Alta Auto Glass, Inc. Amendment 2 of Form 10-SB Filed July 25, 2005 File No. 0-51227
Dear Mr. Aiello:
We have completed a preliminary reading of your registration statement. It appears that your document fails in several 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. In particular, please revise your filing to include updated financial statements as required by Item 310(g) of Regulation S-B. For this reason, we will not perform a detailed examination of the registration statement and will not issue comments until these material deficiencies, indicated below, are addressed.
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 deficiencies.
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 filings.
You may contact Babette Cooper at (202) 551- 3396 if you have questions
regarding the financial statements and related matters. Please contact Susann Reilly at (202) 551-3236 with other questions.
Sincerely,
John D. Reynolds
Assistant Director
Office of Emerging Growth Companies
Show Raw Text
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<TEXT>
August 1, 2005
Mail Stop 3561
via U.S. mail and facsimile
Frank Aiello, President
Cal Alta Auto Glass, Inc.
#8 3927 Edmonton Trail N.E.
Calgary, Alberta, CANADA T2E6T1
Re: Cal Alta Auto Glass, Inc.
Amendment 2 of Form 10-SB
Filed July 25, 2005
File No. 0-51227
Dear Mr. Aiello:
We have completed a preliminary reading of your registration
statement. It appears that your document fails in several
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. In particular, please revise your filing to include
updated financial statements as required by Item 310(g) of
Regulation
S-B. For this reason, we will not perform a detailed examination
of
the registration statement and will not issue comments until these
material deficiencies, indicated below, are addressed.
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
deficiencies.
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
filings.
You may contact Babette Cooper at (202) 551- 3396 if you
have
questions
regarding the financial statements and related matters. Please
contact Susann Reilly at (202) 551-3236 with other questions.
Sincerely,
John D. Reynolds
Assistant Director
Office of Emerging Growth Companies
cc: By facsimile to Frank Aiello
At (403) 216-3479
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Frank Aiello, President
Cal Alta Auto Glass, Inc.
August 1, 2005
Page 2
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