SEC Comment Letter for RAZOR RESOURCES INC (CIK 0001333614) — Aug 2, 2005
RAZOR RESOURCES INC (CIK 0001333614)
Date: Aug. 2, 2005 · CIK: 0001333614 · Accession: 0000000000-05-039882
AI Filing Summary & Sentiment
File numbers found in text: 333-126801
Letter
Mail Stop 6010 August 2, 2005 Via Mail and Facsimile to 604.228.9528 Bing Wong President/ Director Razor Resources Inc. P.O. Box 27581, 650 41st Avenue West Vancouver, British Columbia Canada V5Z 4M4
Re: Razor Resources Inc. Registration Statement on Form SB-2 Filed July 22, 2005 File No. 333-126801
Dear Mr. Wong:
This is to advise you that a preliminary review of the above- referenced registration statement indicates that it fails in material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of Form SB-2. Specifically, you have not included an audit report in your filing, and therefore your financial statements are unaudited. The filing must be amended to present the audited financial statements required by Item 310(a) of Regulation S-B. We will defer review of your registration statement until you file an amendment that contains audited financial statements, at which time we will commence a review of your filing and issue comments.
You are advised that we will not recommend acceleration of the effective date of the registration statement and 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 submit a substantive amendment correcting the deficiencies or withdraw the filing.
You may contact Jeanne Bennett at (202) 551-3606 if you have questions regarding the financial statements and related matters. Please contact Adelaja Heyliger at (202) 551-3636 with any other questions.
Sincerely,
Peggy A. Fisher
Assistant Director
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Mail Stop 6010
August 2, 2005
Via Mail and Facsimile to 604.228.9528
Bing Wong
President/ Director
Razor Resources Inc.
P.O. Box 27581, 650 41st Avenue West
Vancouver, British Columbia
Canada V5Z 4M4
Re: Razor Resources Inc.
Registration Statement on Form SB-2
Filed July 22, 2005
File No. 333-126801
Dear Mr. Wong:
This is to advise you that a preliminary review of the above-
referenced registration statement indicates that it fails in
material
respects to comply with the requirements of the Securities Act of
1933, the rules and regulations under that Act, and the
requirements
of Form SB-2. Specifically, you have not included an audit report
in
your filing, and therefore your financial statements are
unaudited.
The filing must be amended to present the audited financial
statements required by Item 310(a) of Regulation S-B. We will
defer
review of your registration statement until you file an amendment
that contains audited financial statements, at which time we will
commence a review of your filing and issue comments.
You are advised that we will not recommend acceleration of
the
effective date of the registration statement and 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 submit a substantive amendment correcting
the deficiencies or withdraw the filing.
You may contact Jeanne Bennett at (202) 551-3606 if you have
questions regarding the financial statements and related matters.
Please contact Adelaja Heyliger at (202) 551-3636 with any other
questions.
Sincerely,
Peggy A. Fisher
Assistant Director
??
??
??
??
Bing Wong
Razor Resources Inc.
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