SEC Comment Letter for FBC Holding, Inc. (FBCD) (CIK 0001370816) (FBCD) — Nov 15, 2006
FBC Holding, Inc. (FBCD) (CIK 0001370816)
Date: Nov. 15, 2006 · CIK: 0001370816 · Accession: 0000000000-06-056097
AI Filing Summary & Sentiment
File numbers found in text: 333-137613
Letter
Mail Stop 3561 November 15, 2006 Mr. Alexandre Routkovski, President Iron Link, Inc. 800 Bellevue Way, N.E., Ste. 400 Bellevue, WA 98004
Re: Iron Link, Inc. Registration Statement on Form SB-2 Filed September 27, 2006 File No. 333-137613
Dear Mr. Routkovski:
We have limited our review of your filing to those issues we have addressed in our comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we w ill consider your explanation as to why our comment is inapplicable or a revision is unneces sary. Please be as detailed as necessary in your explanation. In some of our comme nts, we may ask you to provide us with information so we may better understand your disclosure. After reviewing this information, we may raise additional comments. Please understand that the purpose of our re view process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
SB-2 General
1. Please amend your registration statement to provide a currently dated consent from your auditor.
*******
Mr. Alexandre Routkovski Iron Link, Inc. Page 2 As appropriate, please amend your regist ration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cove r letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendmen t and responses to our comments.
You may contact Blaise R hodes at (202) 551-3774 or Tia L. Jenkins at (202) 551- 3871 if you have questions regarding comments on the financial statements and related matters. Please contact me at ( 202) 551-3790 with any other questions. S i n c e r e l y ,
John D. Reynolds A s s i s t a n t D i r e c t o r
Show Raw Text
Mail Stop 3561
November 15, 2006
Mr. Alexandre Routkovski, President
Iron Link, Inc.
800 Bellevue Way, N.E., Ste. 400
Bellevue, WA 98004
Re: Iron Link, Inc.
Registration Statement on Form SB-2
Filed September 27, 2006
File No. 333-137613
Dear Mr. Routkovski:
We have limited our review of your filing to those issues we have addressed in
our comments. Where indicated, we think you should revise your document in response
to these comments. If you disagree, we w ill consider your explanation as to why our
comment is inapplicable or a revision is unneces sary. Please be as detailed as necessary
in your explanation. In some of our comme nts, we may ask you to provide us with
information so we may better understand your disclosure. After reviewing this
information, we may raise additional comments.
Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure requirements and to enhance the overall
disclosure in your filing. We look forward to working with you in these respects. We
welcome any questions you may have about our comments or any other aspect of our
review. Feel free to call us at the telephone numbers listed at the end of this letter.
SB-2
General
1. Please amend your registration statement to provide a currently dated consent
from your auditor.
*******
Mr. Alexandre Routkovski
Iron Link, Inc.
Page 2
As appropriate, please amend your regist ration statement in response to these
comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cove r letter with your amendment that keys your
responses to our comments and provides any requested information. Detailed cover
letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendmen t and responses to our comments.
You may contact Blaise R hodes at (202) 551-3774 or Tia L. Jenkins at (202) 551-
3871 if you have questions regarding comments on the financial statements and related
matters. Please contact me at ( 202) 551-3790 with any other questions.
S i n c e r e l y ,
John D. Reynolds
A s s i s t a n t D i r e c t o r