SEC Comment Letter for Century Petroleum Corp. (CIK 0001332042) — Oct 19, 2005
Century Petroleum Corp. (CIK 0001332042)
Date: Oct. 19, 2005 · CIK: 0001332042 · Accession: 0000000000-05-053312
AI Filing Summary & Sentiment
File numbers found in text: 333-126490
Letter
Mail Stop 3561 August 25, 2005 Eric John Plexman c/o Empire Stock Transfer Inc. 7251 West Lake Mead Boulevard, Suite 300 Las Vegas, NV 89128
Re: SOM Resources Inc. Amendment No. 1 to Registration Statement on Form SB-2 Filed August 10, 2005 File No. 333-126490
Dear Mr. Plexman:
We have reviewed your filing and have the following comment. Where indicated, we think you should revise your document in response to this comment. 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. After reviewing this information, we may raise additional comments.
Directors, Executive Officers, Promoters and Control Persons, page 1. Item 401 of Regulation S-B requires that you disclose the last years of business experience, all other directorships held in reporting companies and involvement in certain legal proceedings for all directors and officers. We note that Messrs. Plexman and Fife are also directors and officers of Tao Mineral Ltd. Please revise or advise.
*****
As appropriate, please amend your registration statement in response to this comment. 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 response to our comment.
Please contact Scott Anderegg, Staff Attorney, at (202) 551- 3342 or David Mittelman, Legal Branch Chief, at (202) 551-3241 or me at (202) 551-3720 with any questions.
Sincerely,
H. Christopher Owings
Assistant Director
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Mail Stop 3561
August 25, 2005
Eric John Plexman
c/o Empire Stock Transfer Inc.
7251 West Lake Mead Boulevard, Suite 300
Las Vegas, NV 89128
Re: SOM Resources Inc.
Amendment No. 1 to Registration Statement on Form SB-2
Filed August 10, 2005
File No. 333-126490
Dear Mr. Plexman:
We have reviewed your filing and have the following comment.
Where indicated, we think you should revise your document in
response
to this comment. 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. After
reviewing this information, we may raise additional comments.
Directors, Executive Officers, Promoters and Control Persons, page
12
1. Item 401 of Regulation S-B requires that you disclose the last
5
years of business experience, all other directorships held in
reporting companies and involvement in certain legal proceedings
for
all directors and officers. We note that Messrs. Plexman and Fife
are also directors and officers of Tao Mineral Ltd. Please revise
or
advise.
*****
As appropriate, please amend your registration statement in
response to this comment. 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 response to our
comment.
Please contact Scott Anderegg, Staff Attorney, at (202) 551-
3342 or David Mittelman, Legal Branch Chief, at (202) 551-3241 or
me
at (202) 551-3720 with any questions.
Sincerely,
H. Christopher Owings
Assistant Director
cc: Gregg E. Jaclin
Anslow & Jaclin, LLP
Via Fax (732) 577-1188
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Eric John Plexman
August 25, 2005
SOM Resources Inc.
Page 1
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