SEC Comment Letter for Trutankless, Inc. (CIK 0001429393) (TKLS) — Nov 5, 2009
Trutankless, Inc. (CIK 0001429393)
Date: Nov. 5, 2009 · CIK: 0001429393 · Accession: 0000000000-09-062643
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-149804
Referenced dates: September 22, 2009
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE MAIL STOP 4628 November 5, 2009 Via U.S. Mail and Facsimile (702) 784-7601 Mr. Carlos Alcantara Chief Executive Officer Alcantara Brands Corporation 3753 Howard Hughes Parkway Suite 200 Las Vegas, NV 89169 Re: Alcantara Brands Corporation Item 4.01 Form 8-K/A Filed September 18, 2009 Item 4.01 Form 8-K/A Filed October 27, 2009 File No. 333-149804
Dear Mr. Alcantara: We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, 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. Form 8-K/A No.3 filed October 27, 2009
1. We have reviewed your amended Form 8-K and correspondence filed October 27, 2009. We reissue the comment 1 in our comment letter dated September 22, 2009. Please revise your disclosure to explicitly state that Lawrence Scharfman Co. CPA PC resigned as your independent accountant on May 11, 2009 . We refer you to the guidance at Item 304(a)(1)(i) of Regulation S-K.
Mr. Carlos Alcantara Alcantara Brands Corporation November 5, 2009 Page 2
Closing Comments
As appropriate, please amend your filing and respond to these comments within 10 business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover 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 amendment and responses to our comments. You may contact Suying Li at (202) 551-3335, if you have questions regarding comments on the financial statements and related matters. Please contact me at (202) 551-3461 with any other questions. S i n c e r e l y , C h r i s W h i t e B r a n c h C h i e f cc: Donald J. Stoecklein, Esq., Stoecklein Law Group (619-704-1325)
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628
DIVISION OF
CORPORATION FINANCE MAIL STOP 4628
November 5, 2009
Via U.S. Mail and Facsimile (702) 784-7601
Mr. Carlos Alcantara
Chief Executive Officer Alcantara Brands Corporation 3753 Howard Hughes Parkway Suite 200 Las Vegas, NV 89169
Re: Alcantara Brands Corporation
Item 4.01 Form 8-K/A
Filed September 18, 2009 Item 4.01 Form 8-K/A Filed October 27, 2009
File No. 333-149804
Dear Mr. Alcantara:
We have reviewed your filing and have the following comments. Where
indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, 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.
Form 8-K/A No.3 filed October 27, 2009
1. We have reviewed your amended Form 8-K and correspondence filed October 27, 2009. We reissue the comment 1 in our comment letter dated September 22, 2009. Please revise your disclosure to explicitly state that Lawrence Scharfman Co. CPA PC resigned as your independent accountant on May 11, 2009 . We
refer you to the guidance at Item 304(a)(1)(i) of Regulation S-K.
Mr. Carlos Alcantara
Alcantara Brands Corporation November 5, 2009 Page 2
Closing Comments
As appropriate, please amend your filing and respond to these comments within
10 business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover 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 amendment and responses to our comments.
You may contact Suying Li at (202) 551-3335, if you have questions regarding
comments on the financial statements and related matters. Please contact me at (202) 551-3461 with any other questions. S i n c e r e l y , C h r i s W h i t e B r a n c h C h i e f cc: Donald J. Stoecklein, Esq., Stoecklein Law Group (619-704-1325)