0001254089-13-000101.txt : 20140117 0001254089-13-000101.hdr.sgml : 20140117 20131218120121 ACCESSION NUMBER: 0001254089-13-000101 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131218 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FULLNET COMMUNICATIONS INC CENTRAL INDEX KEY: 0001092570 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 731473361 STATE OF INCORPORATION: OK FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 201 ROBERT S KERR AVENUE STREET 2: SUITE 210 CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 BUSINESS PHONE: 405-236-8200 MAIL ADDRESS: STREET 1: 201 ROBERT S KERR AVENUE STREET 2: SUITE 210 CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 CORRESP 1 filename1.htm Converted by EDGARwiz

Maryse Mills-Apenteng

U.S. Securities & Exchange Commission

May 7, 2013

Page 1



FULLNET COMMUNICATIONS, INC.

201 Robert S. Kerr Avenue, Suite 210

Oklahoma City, Oklahoma 73102




December 17, 2013




Via E-Mail

Craig D. Wilson – Senior Assistant Chief Accountant

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549


Re:

FullNet Communications, Inc.

File No. 000-27031

Hood & Associates CPAs, P.C. PCAOB Registration Revocation


Dear Mr. Wilson:


This letter is in response to your letter of December 5, 2013, in which you notified us that the Public Company Accounting Oversight Board (“PCAOB”) had revoked the registration of Hood & Associates CPAs, P.C. effective November 21, 2013, and advised us that we would not be able to include an audit report from them for the fiscal year ending December 31, 2012, in our upcoming Form 10-K for the fiscal year ended December 31, 2013.


We have retained MaloneBailey, LLP to audit our financial statements for the fiscal year ending December 31, 2012, as well as the fiscal year ending December 31, 2013.  We anticipate filing their audit report for both years in our upcoming Form 10-K for the fiscal year ended December 31, 2013.


Please contact me with any questions at (405) 236-8200 extension 102.


Sincerely,


/s/ Roger P. Baresel


ROGER P. BARESEL

President & Chief Financial and Accounting Officer


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