SEC Comment Letter for GA Computer Sciences Inc. (CIK 0001324207) — Oct 13, 2005
GA Computer Sciences Inc. (CIK 0001324207)
Date: Oct. 13, 2005 · CIK: 0001324207 · Accession: 0000000000-05-052404
AI Filing Summary & Sentiment
File numbers found in text: 333-124607
Letter
Mail Stop 6010 September 22, 2005 Peter Hoyle GA Computer Sciences Inc. #349-6540 East Hastings Street Burnaby, British Columbia Canada V5B 4Z5
Re: GA Computer Sciences Inc. Amendment No. 3 to Registration Statement on Form SB-2 Filed September 6, 2005 File No. 333-124607
Dear Mr. Hoyle:
We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. After reviewing this information, we may raise additional comments.
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 filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
General
1. Please update your financial statements as required by Item 310(g) of Regulation S-B. Please revise other disclosure in your prospectus accordingly.
Exhibits
2. Please provide currently dated accountants` consents with future amendments.
3. Please file counsel`s consent to the prospectus discussion of its opinions and to being named in the prospectus, like on pages 17, and 26.
4. It remains unclear why exhibit 99.1 includes only one page of information.
* * *
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 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 Dennis Hult at (202) 551-3618 or Angela Crane, Accounting Branch Chief, at (202) 551-3554 if you have questions regarding comments on the financial statements and related matters. Please contact Donald C. Hunt at (202) 551-3647 or me at (202) 551- 3617 with any other questions.
Sincerely,
Russell Mancuso
Branch Chief
Show Raw Text
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Mail Stop 6010
September 22, 2005
Peter Hoyle
GA Computer Sciences Inc.
#349-6540 East Hastings Street
Burnaby, British Columbia
Canada V5B 4Z5
Re: GA Computer Sciences Inc.
Amendment No. 3 to Registration Statement on Form SB-2
Filed September 6, 2005
File No. 333-124607
Dear Mr. Hoyle:
We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments. If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary. Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure. After
reviewing this information, we may raise additional comments.
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 filing.
We look forward to working with you in these respects. We welcome
any questions you may have about our comments or any other aspect
of
our review. Feel free to call us at the telephone numbers listed
at
the end of this letter.
General
1. Please update your financial statements as required by Item
310(g)
of Regulation S-B. Please revise other disclosure in your
prospectus
accordingly.
Exhibits
2. Please provide currently dated accountants` consents with
future
amendments.
3. Please file counsel`s consent to the prospectus discussion of
its
opinions and to being named in the prospectus, like on pages 17,
25
and 26.
4. It remains unclear why exhibit 99.1 includes only one page of
information.
* * *
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 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 Dennis Hult at (202) 551-3618 or Angela
Crane,
Accounting Branch Chief, at (202) 551-3554 if you have questions
regarding comments on the financial statements and related
matters.
Please contact Donald C. Hunt at (202) 551-3647 or me at (202)
551-
3617 with any other questions.
Sincerely,
Russell Mancuso
Branch Chief
cc (via fax): Joseph I. Emas, Esq.
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Peter Hoyle
GA Computer Sciences Inc.
September 22, 2005
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