SEC Company Response from Newegg Commerce, Inc. (NEGG) (CIK 0001474627) (NEGG) — Mar 25, 2010
Newegg Commerce, Inc. (NEGG) (CIK 0001474627)
Date: March 25, 2010 · CIK: 0001474627 · Accession: 0001193125-10-066764
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-163041
Letter
Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549 Re: Dehaier Medical Systems Limited Registration on Form S-1 (File No: 333-163041)
Dear Mr. Morris:
Dehaier Medical Systems Limited, a British Virgin Islands company (“Dehaier”) writes to advise you supplementally that it has filed with its registration statement on Form S-1 (File No. 333-163041) all financial statements that are required by Rule 8-08 of Regulation S-X. In particular, Dehaier advises (i) that it meets all of the conditions under Rule 8-08(b); (ii) that audited financial statements are not yet available under Rule 8-08(a); (iii) that Dehaier is not aware of any significant adjustment, impairment, trend or other matter that has occurred since September 30, 2009 that would need to be presented in the recent developments section of the registration statement; and (iv) there has been no adverse change in financial condition or results of operations since September 30, 2009.
Sincerely,
/s/ Zheng (Rita) Liu
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CORRESP 1 filename1.htm Correspondence Dehaier Medical Systems Limited March 25, 2010 By EDGAR and U.S. Mail Daniel Morris, Esq. Special Counsel Division of Corporation Finance Securities and Exchange Commission Mail Stop 3030 100 F Street, N.E. Washington, D.C. 20549 Re: Dehaier Medical Systems Limited Registration on Form S-1 (File No: 333-163041) Dear Mr. Morris: Dehaier Medical Systems Limited, a British Virgin Islands company (“Dehaier”) writes to advise you supplementally that it has filed with its registration statement on Form S-1 (File No. 333-163041) all financial statements that are required by Rule 8-08 of Regulation S-X. In particular, Dehaier advises (i) that it meets all of the conditions under Rule 8-08(b); (ii) that audited financial statements are not yet available under Rule 8-08(a); (iii) that Dehaier is not aware of any significant adjustment, impairment, trend or other matter that has occurred since September 30, 2009 that would need to be presented in the recent developments section of the registration statement; and (iv) there has been no adverse change in financial condition or results of operations since September 30, 2009. Sincerely, /s/ Zheng (Rita) Liu Zheng (Rita) Liu Chief Financial Officer (Principal Financial and Accounting Officer)