SEC Comment Letter for Turtle Beach Corp (TBCH) (CIK 0001493761) (TBCH) — Sep 2, 2010
Turtle Beach Corp (TBCH) (CIK 0001493761)
Date: Sept. 2, 2010 · CIK: 0001493761 · Accession: 0000000000-10-051209
AI Filing Summary & Sentiment
Referenced dates: August 27, 2010
Letter
September 2, 2010 Elwood G. Norris Chief Executive Officer Parametric Sound Corporation 1941 Ramrod Avenue, Suite #100 Henderson, Nevada 89014
Re: Parametric Sound Corporation Form 10 -12G/A Filed August 27, 2010 File No. 000 -54020
Dear Mr. N orris:
We have reviewed your response letter dated August 27, 2010 and your filing and have the following comment.
Please respond to this letter within ten business days by amending your filing . If you do not believe our comment apply to your facts an d circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in response to this comment, we may have additional comments.
Note 1. Ba sis of Accounting, page F -24
1. Please disclose that the financial statements reflect all normal recurring adjustments which are necessary to present fairly the results for the interim periods presented. Otherwise, describe in appropriate detail the nature and amount of any adjustments other than normal recurring adjustments.
* * * *
Mr. Elwood G. Norris Parametric Sound Corporation September 2 , 2010 Page 2
Please file all correspondence over EDGAR. You may contact Kathryn Jacobson , Staff Accountant, at 202-551-3365 or Dean Suehiro , Staff Accountant, at 202-551-3384 if you have questions regarding comments on the financial statements and related matters. Please contact Jonathan Groff , Staff Attorney , at 202-551-3458 or me at 202-551-3810 with any other questions.
Sincerely,
Larry Spirgel
Assistant Dir ector
Show Raw Text
September 2, 2010
Elwood G. Norris
Chief Executive Officer
Parametric Sound Corporation
1941 Ramrod Avenue, Suite #100
Henderson, Nevada 89014
Re: Parametric Sound Corporation
Form 10 -12G/A
Filed August 27, 2010
File No. 000 -54020
Dear Mr. N orris:
We have reviewed your response letter dated August 27, 2010 and your filing and
have the following comment.
Please respond to this letter within ten business days by amending your filing . If you
do not believe our comment apply to your facts an d circumstances or do not believe an
amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in
response to this comment, we may have additional comments.
Note 1. Ba sis of Accounting, page F -24
1. Please disclose that the financial statements reflect all normal recurring adjustments
which are necessary to present fairly the results for the interim periods presented.
Otherwise, describe in appropriate detail the nature and amount of any adjustments
other than normal recurring adjustments.
* * * *
Mr. Elwood G. Norris
Parametric Sound Corporation
September 2 , 2010
Page 2
Please file all correspondence over EDGAR. You may contact Kathryn Jacobson ,
Staff Accountant, at 202-551-3365 or Dean Suehiro , Staff Accountant, at 202-551-3384 if
you have questions regarding comments on the financial statements and related matters.
Please contact Jonathan Groff , Staff Attorney , at 202-551-3458 or me at 202-551-3810 with
any other questions.
Sincerely,
Larry Spirgel
Assistant Dir ector
cc: Via facsimile to (435) 628-1610
Joshua E. Little, Esq.