-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, AGa264bKmwZA1Bx2/s8Vi2nO+a7YLjNP0M4ItE6TF4B4DOytjIiqlckwsOqaDiWf TFqO6bYmvLAl3wxV5XiJLw== 0000000000-05-048899.txt : 20060719 0000000000-05-048899.hdr.sgml : 20060719 20050921165827 ACCESSION NUMBER: 0000000000-05-048899 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050921 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ADSTAR INC CENTRAL INDEX KEY: 0001091599 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 223666899 STATE OF INCORPORATION: DE FISCAL YEAR END: 1230 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 4553 GLENCO AVENUE STREET 2: SUITE 325 CITY: MARINA DEL RAY STATE: CA ZIP: 90292 MAIL ADDRESS: STREET 1: 4553 GLENCO AVENUE STREET 2: SUITE 325 CITY: MARINA DEL REY STATE: CA ZIP: 90292 FORMER COMPANY: FORMER CONFORMED NAME: ADSTAR COM INC DATE OF NAME CHANGE: 19990722 LETTER 1 filename1.txt Mail Stop 4561 September 21, 2005 Mr. Anthony Fidaleo Chief Financial Officer Adstar, Inc. 4553 Glencoe Avenue, Suite 300 Marina del Rey, CA 90292 Re: Adstar, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Form 10-Q for Fiscal Quarter Ended March 31, 2005 File No. 1-15363 Dear Mr. Fidaleo: We have reviewed your response letter dated August 12, 2005 and have the following additional comments. These comments should be addressed in all future filings. 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. Form 10-K for the Fiscal Year ended December 31, 2004 Independent Auditor`s Report, page F-2 1. Please explain to us how your auditors considered PCAOB Auditing Standard No. 1 in conjunction with their audit report contained in your Form 10-K. Comment Letter Dated July 15, 2005 2. As previously requested, in connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that * the company is responsible for the adequacy and accuracy of the disclosure in the filings; * staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and * 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. Please respond to the comments included in this letter within 10 business days. If you have any questions, you may contact Thomas Flinn, Staff Accountant, at (202) 551-3469 or the undersigned at (202) 551-3498 if you have questions. Sincerely, Cicely D. Luckey Accounting Branch Chief Mr. Anthony Fidaleo Adstar, Inc. September 21, 2005 Page 1 -----END PRIVACY-ENHANCED MESSAGE-----