SEC Comment Letter for Trutankless, Inc. (CIK 0001429393) (TKLS) — Sep 1, 2009
Trutankless, Inc. (CIK 0001429393)
Date: Sept. 1, 2009 · CIK: 0001429393 · Accession: 0000000000-09-048079
AI Filing Summary & Sentiment
Reasoning
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
DIVISION OF CORPORATION FINANCE
August 18, 2009
Via U.S. Mail and Facsimile to 702-784-7601 Mr. Carlos Alcantara Chief Executive Officer Alcantara Brands Corporation 3753 Howard Hughes Parkway, Suite 200 Las Vegas, Nevada 89169 Dear Mr. Alcantara: Your Form 10-K for the year ende d December 31, 2008 includes financial statements audited by Lawrence Scharfman CPA PA (“Scharfman”). On August 11, 2009, the Public Company Accounting Oversight Board ("PCAOB") revoked the registration of Scharfman because of deficienci es in the conduct of certain of its audits and its procedures. You can find a copy of the order at http://www.pcaobus.org/Enforcement/D isciplinary_Proce edings/2009/08- 11_Scharfman.pdf . As Scharfman is no longer registered with the PCAOB, you may not include its audit reports or consents in your future filings with the Commission. If Scharfman audited a year that you are required to incl ude in any filings made with the Commission after August 11, 2009, you should have a firm that is registered with the PCAOB re-audit that year. In providing the information that Item 304 of Regulation S-K requires, please disclose in your 2009 Form 10-K that the PCAOB revoked the registration of Scharfman on August 11, 2009. While this s ituation is not specifically described in the Item 304 disclosure requirements, we believe it is mate rial information that should be disclosed. Please confirm in writing that the company w ill provide this disclosure in its 2009 Form 10-K. If you have any questions, I can be reached at 202-551-3461. Sincerely, C h r i s W h i t e B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
August 18, 2009
Via U.S. Mail and Facsimile to 702-784-7601
Mr. Carlos Alcantara Chief Executive Officer Alcantara Brands Corporation 3753 Howard Hughes Parkway, Suite 200 Las Vegas, Nevada 89169 Dear Mr. Alcantara: Your Form 10-K for the year ende d December 31, 2008 includes financial
statements audited by Lawrence Scharfman CPA PA (“Scharfman”). On August 11,
2009, the Public Company Accounting Oversight Board ("PCAOB") revoked the registration of Scharfman because of deficienci es in the conduct of certain of its audits
and its procedures. You can find a copy of the order at http://www.pcaobus.org/Enforcement/D isciplinary_Proce edings/2009/08-
11_Scharfman.pdf .
As Scharfman is no longer registered with the PCAOB, you may not include its
audit reports or consents in your future filings with the Commission. If Scharfman
audited a year that you are required to incl ude in any filings made with the Commission
after August 11, 2009, you should have a firm that is registered with the PCAOB re-audit that year. In providing the information that Item 304 of Regulation S-K requires, please
disclose in your 2009 Form 10-K that the PCAOB revoked the registration of Scharfman on August 11, 2009. While this s ituation is not specifically described in the Item 304
disclosure requirements, we believe it is mate rial information that should be disclosed.
Please confirm in writing that the company w ill provide this disclosure in its 2009 Form
10-K. If you have any questions, I can be reached at 202-551-3461.
Sincerely,
C h r i s W h i t e B r a n c h C h i e f