Attached files
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filename |
10-K - A SUPER DEAL - FORM 10-K - MAY 31, 2008 - SUPER DEAL.COM, INC. | asdmay200810k2.htm |
EX-99 - EXHIBIT 99.3 - TRANSCRIPT MARCH 20, 2006 - SUPER DEAL.COM, INC. | exhb9903.txt |
EX-99 - EXHIBIT 99.11 - COORESPONDENCE TO PCAOB - SUPER DEAL.COM, INC. | exhb9911.htm |
EX-99 - EXHIBIT 99.8 - MARCH 12, 2007 - COURT TRANSCRIPT - SUPER DEAL.COM, INC. | exhb9908.txt |
EX-31 - EXHIBIT 31.1 - CEO CERTIFICATION - SUPER DEAL.COM, INC. | exhb0311.htm |
EX-99 - EXHIBIT 99.2 - AUGUST 15, 2005 LEGAL ANALYSIS - SUPER DEAL.COM, INC. | exhb9902.txt |
EX-99 - EXHIBIT 99.17 - OCTOBER 14, 2009 - LETTER TO AUDITOR - SUPER DEAL.COM, INC. | exhb9917.htm |
EX-99 - EXHIBIT 99.4 - MARCH 21, 2006 ORDER APPROVING AUDITOR - SUPER DEAL.COM, INC. | exhb9904.txt |
EX-31 - EXHIBIT 31.2 - CFO CERTIFICATION - SUPER DEAL.COM, INC. | exhb0312.htm |
EX-99 - EXHIBIT 99.12 - FEB. 15, 2008 - LETTER FROM PCAOB - SUPER DEAL.COM, INC. | exhb9912.htm |
EX-99 - EXHIBIT 99.16 - OCTOBER 5, 2009 - LETTER TO AUDITOR - SUPER DEAL.COM, INC. | exhb9916.htm |
EX-32 - EXHIBIT 32 - SUPER DEAL.COM, INC. | exhb0321.htm |
EX-99 - EXHIBIT 99.15 - APRIL 22, 2008 - PCAOB RELEASE - SUPER DEAL.COM, INC. | exhb9915.htm |
EX-99 - EXHIBIT 99.6 - DEC 28, 2006 - ORDER APPROVING DISCLOSURE - SUPER DEAL.COM, INC. | exhb9906.htm |
EX-99 - EXHIBIT 99.7 - JAN 3, 2007 - FIRST AMENDED JOINT PLAN - SUPER DEAL.COM, INC. | exhb9907.txt |
EX-99 - EXHIBIT 99.9 - MARCH 23, 2007 - ORDER CONFIRMING PLAN - SUPER DEAL.COM, INC. | exhb9909.txt |
EX-99 - EXHIBIT 99.10 - PCAOB RELEASE 104-2005-117 - SUPER DEAL.COM, INC. | exhb9910.htm |
EX-99 - EXHIBIT 99.13 - FEB. 15, 2008 - LETTER FROM PCAOB - SUPER DEAL.COM, INC. | exhb9913.htm |
EX-99 - EXHIBIT 99.14 - MARCH 28, 2008 - FINAL ORDER - SUPER DEAL.COM, INC. | exhb9914.txt |
EX-99 - EXHIBIT 99.5 - AUGUST 25, 2006 - DISCLOSURE STATEMENT - SUPER DEAL.COM, INC. | exhb9905.htm |
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561
Via facsimile and U.S. mail
July 18, 2005
Barney A. Richmond, President
A Super Deal.com, Inc.
100 Village Square Crossing, Suite 202
Palm Beach Gardens, Florida 33410
Fax: 561-207-6299
RE: A Super Deal.com, Inc.
Registration Statement on Form 10-SB
File Number: 000-51419
Filed: July 7, 2005
Dear Mr. Richmond:
We have completed a preliminary reading of your registration statement.
Disclosure indicates that on June 2, 2005, the registrant, a wholly-owned
subsidiary of eCom eCom.com, Inc. ("eCom"), issued all of its share certificates
to the shareholders of record of eCom in a "spin-off" transaction. Refer to
disclosure on page 9 of Form 10-SB filed on July 8, 2005. In a letter of
correspondence, please provide us with a substantive legal analysis describing
your basis for effecting this issuance without the registration of such
transaction under the federal securities laws. In the interim, promptly withdraw
the Form 10-SB filed with us on July 8, 2005, You are advised that a Form 10-SB
will become effective, by operation of law, 60 days after filing. Should your
registration statement become effective in its present form, we would be
required to consider what recommendation, if any, we should make to the
Commission. You may contact Jay Ingram at (202)551-3397 with any questions.
Sincerely,
/s/ for John Reynolds
John Reynolds
Assistant Director
Office of Emerging Growth Companies