Published on June 30, 2008
Siclone
Industries, Inc.
1010
N.
Central Avenue, Suite 201
Glendale,
CA 91202
June 26, 2008
United
States Securities and Exchange Commission
Washington,
D.C. 20549-0306
Mail
Stop
3561
Attention:
Ryan Milne, Accounting Branch Chief
Re: Siclone
Industries, Inc. Form 8-K as filed on June 19, 2008
Ladies
and Gentlemen:
Siclone
Industries, Inc. (the “Company”) is filing amendment No. 1 to the captioned
current report on Form 8-K in response to questions raised by the staff of
the
Commission in its letter of comments dated June 25, 2008. Set forth below is
the
Company’s response to comments.
Item
4.01 Form 8-K
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1.
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We
note in the fifth paragraph under Item 4.01 that there were no reportable
events through June 14, 2008. Please tell us whether there were any
reportable events through the date of dismissal of June 17, 2008.
To the
extent they were reportable events, revise your Form 8-K to provide
the
information required by Item 304(a)(1)(v) of Regulation S-K, regarding
any
reportable event (i.e. internal control weaknesses, etc.) that the
former
accountant advised the company of during the two most recent fiscal
years
and subsequent interim period through the date of termination and
provide
an updated letter from your former accountants addressing the revised
disclosures in the amendment.
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Response:
In
response to the Staff’s comment, the Company has revised its disclosure in Item
4.01 of its current report on Form 8-K to indicate that there were no reportable
events through the date of dismissal of June 17, 2008. The Company provided
its
former accountant with a copy of its revised disclosure. An updated letter
from
the Company’s former accountant is attached as Exhibit 16.2 to amendment No. 1
of its Current Report on Form 8-K.
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2.
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We
note that your discussion on the engagement of your New Auditor references
Item 304 of Regulation S-B. Pursuant to SEC Release No. 33-8876,
please
apply in future filings, the requirements of Regulation
S-K.
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Response:
The
Company hereby acknowledges that it will apply the requirements of Regulation
S-K in its future filings.
In
addition, the Company hereby acknowledges that:
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·
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The
Company is responsible for the adequacy and accuracy of the disclosure
in
the filing;
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·
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Staff
comments or changes to disclosure in response to staff comments do
not
foreclose the Commission from taking any action with respect; and
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·
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The
Company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
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Should
you have any further questions, please do not hesitate to contact the
undersigned at (818) 507-4617.
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Warren
Hosseinion
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