AMERICAN ENVIRONMENTAL, INC. - FORM 10-K - EX-99 - EXHIBIT 99.1 JULY 18, 2005 LETTER FROM THE SEC - August 24, 2012

Attached files

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10-K - AMERICAN ENVIRONMENTAL INC. FORM 10-K MAY 2008 - AMERICAN ENVIRONMENTAL, INC.aeimay200810kpybus.htm
EX-99 - EXHIBIT 99.15 PCAOB RELEASE NO. 105-2008-001 - AMERICAN ENVIRONMENTAL, INC.exhb9915.htm
EX-99 - EXHIBIT 99.17 CONFIRMATION LETTER TO THE COMPANY'S AUDITOR - AMERICAN ENVIRONMENTAL, INC.exhb9917.htm
EX-99 - EXHIBIT 99.10 PCAOB RELEASE NO. 104-2005-117 - AMERICAN ENVIRONMENTAL, INC.exhb9910.htm
EX-99 - EXHIBIT 99.6 ORDER DATED 12/28/06 APPROVING DISCLOSURE STMNT - AMERICAN ENVIRONMENTAL, INC.exhb9906.htm
EX-99 - EXHIBIT 99.5 DISCLOSURE STATEMENT - AMERICAN ENVIRONMENTAL, INC.exhb9905.htm
EX-99 - EXHIBIT 99.16 LETTER FROM ACH TO THE COMPANY'S AUDITOR - AMERICAN ENVIRONMENTAL, INC.exhb9916.htm
EX-99 - EXHIBIT 99.11 CORRESPONDENCE FROM ACH TO THE PCAOB - AMERICAN ENVIRONMENTAL, INC.exhb9911.htm
EX-31 - EXHIBIT 31.1 - CEO CERTIFICATION - AMERICAN ENVIRONMENTAL, INC.exhb0311.htm
EX-99 - EXHIBIT 99.7 FIRST AMENDED JOINT PLAN OF REORGANIZATION - AMERICAN ENVIRONMENTAL, INC.exhb9907.htm
EX-99 - EXHIBIT 99.2 AUGUST 15, 2005 LEGAL ANALYSIS - AMERICAN ENVIRONMENTAL, INC.exhb9902.htm
EX-99 - EXHIBIT 99.14 3/28/08 FINAL DECREE OF THE ECOM BANKCRUPTCY - AMERICAN ENVIRONMENTAL, INC.exhb9914.htm
EX-31 - EXHIBIT 31.2 - CFO CERTIFICATION - AMERICAN ENVIRONMENTAL, INC.exhb0312.htm
EX-32 - EXHIBIT 32.1 - SECTION 1350 CERTIFICATIONS - AMERICAN ENVIRONMENTAL, INC.exhb0321.htm
EX-99 - EXHIBIT 99.3 3/20/06 CONFIRMATION HEARING OF DEBTOR ECOM - AMERICAN ENVIRONMENTAL, INC.exhb9903.htm
EX-99 - EXHIBIT 99.12 2/15/08 LETTER FROM PCAOB - AMERICAN ENVIRONMENTAL, INC.exhb9912.htm
EX-99 - EXHIBIT 99.13 2/15/08 LETTER FROM GENERAL COUNSEL OF PCAOB - AMERICAN ENVIRONMENTAL, INC.exhb9913.htm
EX-99 - EXHIBIT 99.9 3/23/07 ORDER CONFIRMING JOINT PLAN OF REORG. - AMERICAN ENVIRONMENTAL, INC.exhb9909.htm
EX-99 - EXHIBIT 99.8 3/12/07 CONFIRMATION HEARING - AMERICAN ENVIRONMENTAL, INC.exhb9908.htm
EX-99 - EXHIBIT 99.4 3/21/06 ORDER APPROVING DEBTOR'S AUDITOR - AMERICAN ENVIRONMENTAL, INC.exhb9904.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

MyZipSoft, Inc.

100 Village Square Crossing, Suite 202

Palm Beach Gardens, Florida 33410

Fax: 561-207-6299

 

                 RE: MyZipSoft, Inc.

                     Registration Statement on Form 10-SB

                     File Number: 000-50783

                     Filed: July 8, 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

AMERICAN ENVIRONMENTAL, INC. Reports