Pre-Effective Amendment to Registration of Securities of a Small-Business Issuer — Form SB-2 Filing Table of Contents
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Delayed-Release ‘COVER’ — Comment-Response or Cover Letter to the SEC
Amendment
No. 4 to Form SB-2 (File No.
333-126387)
Amendment
No. 3 to Form 10-SB (File No.
000-19562)
Dear
Mr.
Riedler:
In
response to oral comments to Berman Center, Inc.’s (the “Company”) registration
statement on Form SB-2 received from the Securities and Exchange Commission,
we
are hereby filing Amendment No. 4 to the registration statement to (i) change
the disclosure regarding FASB Statement of Financial Accounting Standards No.
154 in Note 5 (page F-14) such that the implementation date is identified as
“January 1, 2006” (as opposed to November 1, 2006) and (ii) add a disclosure to
Note 7 to the financial statements (page F-15) regarding the “Deposits” line
item on the Consolidated Balance Sheet as of December 31, 2005. We are also
hereby filing Amendment No. 3 to the Company’s Form 10-SB to reflect the
foregoing changes.
We
have
attached the changed pages to facilitate your review.
Please
do
not hesitate to contact the undersigned with any questions.
Sincerely,
/s/
Jeryl
A. Bowers
Jeryl
A.
Bowers
cc:
Mary
K. Fraser, Esq.
Joseph
Roesler
Suzanne
Hayes
Joel Parker
Samuel Chapman
William McDunn
Dates Referenced Herein and Documents Incorporated by Reference
