SEC – ‘UPLOAD’ from 12/10/04 re: Telcoblue Inc – ‘LETTER’

On:  Friday, 12/10/04, at 3:38pm ET   ·   Private-to-Public:  Document ¶ — Delayed-and-Released:  5/16/05   ·   Accession #:  0-4-39569

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Delayed-and-Released Comment Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER    ¶ LETTER Dated 12/10/04 Item 4 Form 8K Filed             2±     8K 
                          11/12/04 Am 11/18/04                                   


Mail Stop 0511                                                                  

December 10, 2004                                                               

Mr. James Turek, President                                                      
Telcoblue, Inc.                                                                 
3166 Custer Drive #101                                                          
Lexington, Ky 40517                                                             

RE:  Telco Blue, Inc.                                                         
Change In Independent Accountants                             
File No. 1-16099, Form 8- K                                   
Filed November 12, 2004                                       
Amended November 18, 2004                                     

Dear Mr. Turek:                                                                 

We have reviewed the above referenced filing and have the                       
following                                                                       
comments.  We welcome any questions you may have about our                      
comments.                                                                       
Feel free to contact us at the numbers listed at the end of this                
letter.                                                                         

Any amendment filed in response to these comments should be filed               
on                                                                              
or before five business days from the date of this letter.                      

1. It has recently come to our attention that you have not                      
provided                                                                        
your former accountant, LL Bradford & Company, an opportunity to                
comment on the disclosures included in your Item 4.01 Form 8-K                  
filed                                                                           
on November 12, 2004, and amended on November 18, 2004.  Please                 
revise the disclosures surrounding the change in accountants, as                
necessary, and file an amendment to your Form 8-K.  Also,                       
immediately                                                                     
provide a copy of these revised disclosures to your former                      
accountant                                                                      
for their review and comment.  You should file an amendment to                  
your                                                                            
Item 4.01 Form 8-K to include the Exhibit 16 letter from your                   
former                                                                          
accountant Any questions regarding the above should be directed to              
me                                                                              
at (202) 942-2876.                                                              
2. stating whether they agree with the statements made in your                  
revised Form 8-K.                                                               

                                    Sincerely,

                                 Solomon
O.Cromwell                                                                      
                               Staff
Accountant                                                                      

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Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Publicly Released on:		5/16/05		UPLOAD
Filed on:		12/10/04		UPLOAD
		11/18/04		8-K/A,  UPLOAD
		11/12/04		8-K,  8-K/A,  NT 10-Q,  UPLOAD
				List all Filings