SEC Comment Letter for Kartoon Studios, Inc. (TOON) (CIK 0001355848) (TOON) — Aug 3, 2011
Kartoon Studios, Inc. (TOON) (CIK 0001355848)
Date: Aug. 3, 2011 · CIK: 0001355848 · Accession: 0000000000-11-046896
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-54389
Referenced dates: July 22, 2011
Letter
August 2, 2011 Via E-mail Jeanene Morgan Chief Financial Officer Pacific Entertainment Corporation 5820 Oberlin Drive Suite 203 San Diego, CA 92121 Re: Pacific Entertainment Corporation Amendment No. 3 to Form 10-12G Filed July 26, 2011 File No. 000-54389
Dear Ms. Morgan: We have reviewed your responses to the co mments in our letter dated July 22, 2011 and have the following additional comments. All page numbers below correspond to the marked version of your filing. Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comments apply to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response.
After reviewing any amendment to your filing and the information you provide in response to these comments, we ma y have additional comments. Business, page 1
Products, page 3
1. We note your response to our prior comment two. Please revise to include the information in your response letter regardi ng the remainder sales of DVDs that are purchased from studios here, including the information regarding your lack of written agreements with the studios for these pr oducts and the intermittent and unpredictable nature of such sales.
Jeanene Morgan Pacific Entertainment Corporation August 2, 2011 Page 2
Please contact Sonia Bednarowski at (202) 551-3666 or me at (202) 551-3642 with any questions. Sincerely,
/s/ Loan Lauren P. Nguyen
Loan Lauren P. Nguyen Special Counsel cc: Via E-mail
Gretchen Cowen, Esq. Law Offices of Gretchen Cowen, APC
Show Raw Text
August 2, 2011 Via E-mail Jeanene Morgan Chief Financial Officer Pacific Entertainment Corporation 5820 Oberlin Drive Suite 203 San Diego, CA 92121 Re: Pacific Entertainment Corporation Amendment No. 3 to Form 10-12G Filed July 26, 2011 File No. 000-54389 Dear Ms. Morgan: We have reviewed your responses to the co mments in our letter dated July 22, 2011 and have the following additional comments. All page numbers below correspond to the marked version of your filing. Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comments apply to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to these comments, we ma y have additional comments. Business, page 1 Products, page 3 1. We note your response to our prior comment two. Please revise to include the information in your response letter regardi ng the remainder sales of DVDs that are purchased from studios here, including the information regarding your lack of written agreements with the studios for these pr oducts and the intermittent and unpredictable nature of such sales. Jeanene Morgan Pacific Entertainment Corporation August 2, 2011 Page 2 Please contact Sonia Bednarowski at (202) 551-3666 or me at (202) 551-3642 with any questions. Sincerely, /s/ Loan Lauren P. Nguyen Loan Lauren P. Nguyen Special Counsel cc: Via E-mail Gretchen Cowen, Esq. Law Offices of Gretchen Cowen, APC