SEC Comment Letter for Kartoon Studios, Inc. (TOON) (CIK 0001355848) (TOON) — Aug 15, 2011
Kartoon Studios, Inc. (TOON) (CIK 0001355848)
Date: Aug. 15, 2011 · CIK: 0001355848 · Accession: 0000000000-11-049237
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-54389
Letter
August 15, 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. 4 to Form 10-12G Filed August 3, 2011 File No. 000-54389
Dear Ms. Morgan: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. 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
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August 15, 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. 4 to Form 10-12G Filed August 3, 2011 File No. 000-54389 Dear Ms. Morgan: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. 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