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– Release Delayed to: 9/12/06 ·As Of Filer Filing For·On·As Docs:Size Issuer Agent 2/21/06 Left Behind Games Inc. 8-K/A¶:4,9 2/17/06 3:56K Action Edgar Fil… Svc/FA |
Document/Exhibit Description Pages Size 1: 8-K/A Bonanza Gold 8K/A February 17, 2006 HTML 22K 3: CORRESP ¶ Comment-Response or Other Letter to the SEC HTML 19K 2: EX-16.1 Exhibit 16.1 Auditor's Letter HTML 7K
Bonanza Gold 8-K/A Correspondence / Response Letter |
David
S. Hunt
email:
dh@hunt-pc.com
|
The
Hunt Law Corporation
A
Professional Corporation
66
Exchange Place
|
Telephone:
(801) 355-7878
Facsimile:
(801) 906-6164
|
1. |
Please
clarify whether your former accountant resigned, declined to stand
for
re-election or was dismissed in connection with the reverse merger.
Also
state the date of the change in your certifying accountant and the
date
which the new accountant was
engaged.
|
2.
|
Please amend your disclosure to address the two most recent fiscal years and any subsequent interim period from the date of the last audited financial statements. See Item 304(a)(1)(iv) of Regulation S-B. |
3. |
We
note that your current disclosures address only the former accountant’s
most recent report on your financial statements for the year ended
March
31, 2005. Please
revise your disclosure to address whether the former accountant’s reports
for each of the last two years contained as adverse opinion or disclaimer
of opinion, or were modified as to uncertainty, audit scope, or accounting
principles, which would include with uncertainty regarding the ability
to
continue as a going concern.
|
4. |
We
note your disclosure “Management did not consult De Cori, Maichel &
Teague P.S. regarding the application of accounting principles …” This
statement appears to be disclosure that would be required for the
new
accountant, if applicable. Please revise you disclosure accordingly.
See
Item 304(a)(2)(i) and (ii) of Regulation
S-B
|
5. |
Please
obtain and file an Exhibit 16 letter from the former accountants
stating
whether the former accountant agrees with you revised Item 304
disclosures, or the extent to which the accountant does not
agree.
|
This ‘8-K/A’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed as of: | 2/21/06 | |||
Filed on / For Period End: | 2/17/06 | |||
2/10/06 | 8-K | |||
2/9/06 | ||||
12/31/05 | 10QSB | |||
3/31/05 | 10KSB | |||
3/31/04 | 10KSB, 10KSB/A, NT 10-K | |||
List all Filings |