SEC – ‘UPLOAD’ from 1/21/05 re: Bell Buckle Holdings, Inc. – ‘LETTER’

On:  Friday, 1/21/05, at 11:26am ET   ·   Private-to-Public:  Filing ¶  –  Release Delayed to:  4/7/06   ·   Accession #:  0-5-3272

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                   1      7K 


January 21, 2005                                                    
Mail Stop 0305                                                                  

Via U.S. Mail and facsimile (949) 474-8114                                      
Mr. Alan Spatz                                                                  
Digital Color Print, Inc.                                                       
1920 East Warner Avenue                                                         
Suite M                                                                         
Santa Ana, CA  92705                                                            

Re:     Form 8-K filed January 14, 2005                         
File No.: 333-81520                                                 

Dear Mr. Spatz:                                                                 

We have reviewed your filing and have the following comments.   
Where indicated, we think you should revise your documents in                   
response to these comments.  If you disagree, we will consider                  
your                                                                            
explanation as to why our comment is inapplicable or a revision is              
unnecessary.  Please understand that the purpose of our review                  
process is to assist you in your compliance with the applicable                 
disclosure requirements and to enhance the overall disclosure in                
your                                                                            
filing.  We look forward to working with you in these respects.                 
We                                                                              
welcome any questions you may have about our comments or on any                 
other                                                                           
aspect of our review.  Feel free to call us at the telephone                    
numbers                                                                         
listed at the end of this letter.                                               

Amend the report to include the required letter from the        
former                                                                          
accountant.  See Item 3 of Form 8-K and Item 304 of Regulation S-               
B.                                                                              

We welcome any questions you may have about our comments or   
on                                                                              
any other aspect of our review.  You may contact me at 202-942-                 
1785,                                                                           
or in my absence, Robert Benton at 202-942-1811.                                

Sincerely,                                                          

                                                            Theresa A. Messinese
Staff Accountant                                                    

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		4/7/06		UPLOAD
Filed on:		1/21/05		UPLOAD
		1/14/05		8-K,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/14/05  Bell Buckle Holdings, Inc.        8-K:4      11/05/04    1:17K                                    Dieterich & Associates