SEC Company Response from HURLEY EXPLORATION INC. (CIK 0001331444) — Nov 29, 2005
HURLEY EXPLORATION INC. (CIK 0001331444)
Date: Nov. 29, 2005 · CIK: 0001331444 · Accession: 0001013762-05-001706
AI Filing Summary & Sentiment
File numbers found in text: 333-126900
Referenced dates: August 22, 2005, November 17, 2005
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November 28, 2005
Mr. Scott Anderegg
Division of Corporation Finance
U.S. Securities & Exchange Commission
Mail Stop 3561
Washington, DC 20549
Re: Hurley Exploration Inc.
Amendment No. 1 to Registration Statement on Form SB-2
Filed November 11, 2005
File No. 333-126900
Dear Mr. Anderegg:
We represent Hurley Exploration Inc. ("Hurley"). We are in receipt of your
letter dated November 17, 2005 regarding the above referenced filing and the
following are our responses:
1. We note your response to comment 3 in our letter dated August 22, 2005 and
the revisions you have made in your Management's Discussion and Analysis.
However, you still need to reconcile your risk factor discussion and
Management's Discussion and Analysis discussion as it relates to your
growth strategy. In your risk factor section you focus on acquiring
suitable companies while your Management's Discussion and Analysis
discusses acquiring suitable exploration properties. Please revise.
Answer: The SB-2 has been revised to reconcile the risk factor discussion
and Management's Discussion and Analysis discussion as it relates
to the Company's growth strategy to clarify that the Company will
look to acquire suitable exploration properties.
2. Please update your registration statement to include financial statements
for the period ended September 30, 2005. See Item 310(g) of Regulation S-B.
Answer: The SB-2 has been updated to include financial statements for the
period ended September 30, 2005.
Very truly yours,
ANSLOW & JACLIN, LLP
By: /s/ Gregg E. Jaclin
--------------------
GREGG E. JACLIN
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