SEC Company Response from Chartwell International, Inc. (CIK 0001329184) — Jun 13, 2005
Chartwell International, Inc. (CIK 0001329184)
Date: June 13, 2005 · CIK: 0001329184 · Accession: 0001001277-05-000396
AI Filing Summary & Sentiment
Letter
June 13, 2005 Via Edgar Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, NW, Mail Stop 0409 Washington, D.C. 20549-0303 Attn: Michael McTiernan, Special Counsel
Re: Chartwell International, Inc. Form 10SB-12G- Filed on June 3, 2005 and Form 10SB-12G/A-1 - Filed on June 13, 2005 Registration No. 051342
Dear Mr. McTiernan:
In connection with Chartwell International, Inc.'s (the "Company's") Form 10SB, the Company is filing an amendment to Form 10SB in response to the staff's June 9, 2005 comment letter.
Financial statements reflecting the spin-off of Kingsley and the subsequent sale of common stock was added under Part F/S. The following unaudited financial statements for the quarter ending April 30, 2005 were added: (i) Condensed Consolidated Balance Sheets as of April 30, 2005 and July 31, 2004; (ii) Condensed Consolidated Statements of Operations for the Three and Nine-Month Periods Ended April 30, 2005 and 2004; (iii) Condensed Consolidated Statements of Cash Flows for the Three and Nine-Month Periods Ended April 30, 2005 and 2004; and (iv) Notes to Condensed Consolidated Financial Statements. Under Item 2., Management's Discussion and Analysis or Plan of Operation, additional disclosure regarding the Company's financial condition as of April 30, 2005 was added.
With the filing of the amended Form 10-SB, we believe that the Company has fully responded to the staff's comment letter. Should the staff have additional questions or need additional information, please do not hesitate to contact Daniel Eng or the undersigned at (916) 442-0400.
Very truly yours,
/s/ Sara M. Dayton
Sara M. Dayton
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SARA M. DAYTON
e-mail: sdayton@barteleng.com
June 13, 2005
Via Edgar
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, NW, Mail Stop 0409
Washington, D.C. 20549-0303
Attn: Michael McTiernan, Special Counsel
Re: Chartwell International, Inc.
Form 10SB-12G- Filed on June 3, 2005 and
Form 10SB-12G/A-1 - Filed on June 13, 2005
Registration No. 051342
Dear Mr. McTiernan:
In connection with Chartwell International, Inc.'s (the "Company's") Form
10SB, the Company is filing an amendment to Form 10SB in response to the staff's
June 9, 2005 comment letter.
Financial statements reflecting the spin-off of Kingsley and the subsequent
sale of common stock was added under Part F/S. The following unaudited financial
statements for the quarter ending April 30, 2005 were added: (i) Condensed
Consolidated Balance Sheets as of April 30, 2005 and July 31, 2004; (ii)
Condensed Consolidated Statements of Operations for the Three and Nine-Month
Periods Ended April 30, 2005 and 2004; (iii) Condensed Consolidated Statements
of Cash Flows for the Three and Nine-Month Periods Ended April 30, 2005 and
2004; and (iv) Notes to Condensed Consolidated Financial Statements. Under Item
2., Management's Discussion and Analysis or Plan of Operation, additional
disclosure regarding the Company's financial condition as of April 30, 2005 was
added.
With the filing of the amended Form 10-SB, we believe that the Company has
fully responded to the staff's comment letter. Should the staff have additional
questions or need additional information, please do not hesitate to contact
Daniel Eng or the undersigned at (916) 442-0400.
Very truly yours,
/s/ Sara M. Dayton
Sara M. Dayton
SMD/cea
cc: Dr. Janice Jones
Imre Eszenyi
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