SEC Company Response from Coda Octopus Group, Inc. (CODA) (CIK 0001334325) (CODA) — Sep 7, 2007
Coda Octopus Group, Inc. (CODA) (CIK 0001334325)
Date: Sept. 7, 2007 · CIK: 0001334325 · Accession: 0001144204-07-048420
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-143144
Letter
CODA OCTOPUS GROUP, INC.
West 25th Street
New York, New York 10001
September 7, 2007
VIA FACSIMILE (202-772-9202) AND EDGAR
United States Securities and Exchange Commission
F Street, N.E.
Washington, D.C. 20549
Attention: H. Yuna Peng, Esq.
Re:
Coda Octopus Group, Inc.
Registration Statement on Form SB-2
File No. 333-143144
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Coda Octopus Group, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4.00 p.m., Eastern Time, on Monday, September 10, 2007, or as soon thereafter as possible.
We hereby acknowledge the following:
·
that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
CODA OCTOPUS GROUP, INC.
By: /s/ Jason Reid
Name: Jason Reid
Title: President and Chief Executive Officer
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CORRESP
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CODA
OCTOPUS GROUP, INC.
164
West 25th
Street
New
York, New York 10001
September
7, 2007
VIA
FACSIMILE (202-772-9202) AND EDGAR
United
States Securities and Exchange Commission
100
F
Street, N.E.
Washington,
D.C. 20549
Attention:
H. Yuna Peng, Esq.
Re:
Coda
Octopus Group, Inc.
Registration
Statement on Form SB-2
File
No. 333-143144
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of
1933, as amended (the “Act”), Coda Octopus Group, Inc. (the “Company”)
respectfully requests that the effective date of the registration statement
referred to above be accelerated so that it will become effective at 4.00 p.m.,
Eastern Time, on Monday, September 10, 2007, or as soon thereafter as
possible.
We
hereby
acknowledge the following:
·
that
should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the
filing;
·
the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the
Company
from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
·
the
Company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.
CODA
OCTOPUS GROUP, INC.
By:
/s/
Jason
Reid
Name:
Jason Reid
Title:
President and Chief Executive
Officer