SEC Comment Letter for Rivulet Entertainment, Inc. (RIVF) (CIK 0001342936) (RIVF) — Nov 1, 2011
Rivulet Entertainment, Inc. (RIVF) (CIK 0001342936)
Date: Nov. 1, 2011 · CIK: 0001342936 · Accession: 0000000000-11-063687
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-52390
Letter
November 1, 2011 Via Facsimile Mr. Walter Geldenhuys President and Chief Executive Officer Advanced Voice Recognition Systems, Inc. 7659 E. Wood Drive Scottsdale, AZ 85260 Re: Advanced Voice Recognition Systems, Inc. Item 4.01 Form 8-K Filed August 31, 2011 File No . 000-52390
Dear Mr. Geldenhuys: We note that your financial statements for the years ended December 31, 2010 and 2009 were audited by Cordovano and Honeck, LLP. Effective October 13, 2011, the Public Company Accounting Oversight Board ("PCAOB") revoked the registration of Cordovano and Honeck, LLP. You can find a copy of the order at http://pcaobus.org/News/Releases /Pages/10132011_Announce_Sanctions.aspx .
As Cordovano and Honeck, LLP is no longer registered with the PCAOB, you may not include its audit reports or consents in your filings with the Commission. If Cordovano and Honeck, LLP audited a year that you are required to include in your filings with the Commission, you should have a firm that is registered with the PCAOB re-audit that year.
Please advise us as to how you intend to a ddress any re-audit requirements. If you have any questions, please contact Ethan Horow itz, Accounting Branch Chief, at 202-551-3311.
Sincerely,
/ s / E t h a n H o r o w i t z f o r
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November 1, 2011
Via Facsimile
Mr. Walter Geldenhuys President and Chief Executive Officer Advanced Voice Recognition Systems, Inc. 7659 E. Wood Drive Scottsdale, AZ 85260
Re: Advanced Voice Recognition Systems, Inc.
Item 4.01 Form 8-K Filed August 31, 2011
File No . 000-52390
Dear Mr. Geldenhuys:
We note that your financial statements for the years ended December 31, 2010 and 2009
were audited by Cordovano and Honeck, LLP. Effective October 13, 2011, the Public Company
Accounting Oversight Board ("PCAOB") revoked the registration of Cordovano and Honeck,
LLP. You can find a copy of the order at http://pcaobus.org/News/Releases /Pages/10132011_Announce_Sanctions.aspx
.
As Cordovano and Honeck, LLP is no longer registered with the PCAOB, you may not
include its audit reports or consents in your filings with the Commission. If Cordovano and
Honeck, LLP audited a year that you are required to include in your filings with the Commission,
you should have a firm that is registered with the PCAOB re-audit that year.
Please advise us as to how you intend to a ddress any re-audit requirements. If you have
any questions, please contact Ethan Horow itz, Accounting Branch Chief, at 202-551-3311.
Sincerely,
/ s / E t h a n H o r o w i t z f o r
Brad Skinner Senior Assistant Chief Accountant