-----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, OCg/LB+i0tgEfak0KRMKDYE2HDRkIWGZmV+YlLZ4kOHUFhDFvT9SGULP9be/XWBk xFD9FIm48EGoV1jtPDr89w== 0001164150-05-000311.txt : 20060713 0001164150-05-000311.hdr.sgml : 20060713 20051230212125 ACCESSION NUMBER: 0001164150-05-000311 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050901 ITEM INFORMATION: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review FILED AS OF DATE: 20060103 DATE AS OF CHANGE: 20060103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BIO SOLUTIONS MANUFACTURING, INC. CENTRAL INDEX KEY: 0001128581 STANDARD INDUSTRIAL CLASSIFICATION: SPECIALTY CLEANING, POLISHING AND SANITATION PREPARATIONS [2842] IRS NUMBER: 161576984 STATE OF INCORPORATION: NY FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-32044 FILM NUMBER: 051295465 BUSINESS ADDRESS: STREET 1: 1161 JAMES ST STREET 2: . CITY: HATTIESBURG STATE: MS ZIP: 39403 BUSINESS PHONE: 888-262-1600 MAIL ADDRESS: STREET 1: 1161 JAMES STREET STREET 2: . CITY: HATTIESBURG STATE: MS ZIP: 39403 FORMER COMPANY: FORMER CONFORMED NAME: SINGLE SOURCE FINANCIAL SERVICES CORP DATE OF NAME CHANGE: 20001122 8-K/A 1 bsmi-8ka_12272005.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K Current Report Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934 Date of report (Date of earliest event reported): September 1, 2005 Bio Solutions Manufacturing, Inc. - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in its Charter) New York - -------------------------------------------------------------------------------- (State or Other Jurisdiction of Incorporation) 000-33229 16-1576984 - -------------------------------------------------------------------------------- (Commission File Number) (I.R.S. Employer Identification No.) 1161 James Street, Hattiesburg, MS 39401 - -------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (601) 582-4000 - -------------------------------------------------------------------------------- (Registrant's Telephone Number, Including Area Code) - -------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) - --------------------------- Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: [_] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425 [_] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR240.14a-12) [_] Pre-commencement communications pursuant to Rule 14-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [_] Pre-commencement communications pursuant to Rule 13(e)-4(c) under the Exchange Act (17 CFR 240.13e-4(C)) SECTION 1- REGISTRANT'S BUSINESS AND OPERATIONS 1.01 Entry into a Material Definitive Agreement Not Applicable SECTION 2 - FINANCIAL INFORMATION Not Applicable SECTION 3 - SECURITIES AND TRADING MARKETS Not Applicable SECTION 4 - MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL INFORMATION Item 4.02 - Non Reliance on Previously Issued Financial Statements or Related Audit Report or Completed Interim Review The Company was advised by the Securities and Exchange Commission by letter dated September 1, 2005, to which the Company and its independent auditor agreed, to present financial statements in conformity with Regulation S-B for comparable fiscal years ended October 31, 2004 and October 31, 2003. The previously issued financial statements were an audited balance sheet as of October 31, 2004 and related statement of operations and statement of cash flow for the period March 1, 2004 through October 31, 2004. This was presented in comparison to an unaudited balance sheet of the predecessor entity as of September 30, 2003 and a statement of operations and a statement of cash flow for the period for the period from October 1, 2002 through September 30, 2003. Amended financial statements included in the Form 10-KSB/A to be filed on behalf of the issuer by the close of the week ending December 9, 2005 are for comparable fiscal years ending October 31, 2004 and October 31, 2003. Additionally, the financial statements have been revised to reflect the accounting as a reverse acquisition with Bio Solutions Manufacturing as the surviving entity and Single Source Financial Services as the corporate shell. Amended financial statements included in the Form 10-KSB/A to be filed on behalf of the issuer by the close of the week ending January 6, 2006 are for comparable fiscal years ending October 31, 2004 and October 31, 2003. Forms 10-QSB filed for the quarters ended January 31, 2005, April 30, 2005 and July 31, 2005 should not be relied upon. Forms 10-QSB/A for the quarters ended January 31, 2005, April 30, 2005 and July 31, 2005, which incorporate the adjustments included in the annual financial statements included in Forms 10-KSB/A are being prepared and will be filed by the close of the week ended January 20, 2005. SECTION 5 - CORPORATE GOVERNANCE AND MANAGEMENT Not applicable SECTION 6 - [Reserved] Not Applicable SECTION 7 - REGULATION FD Not Applicable SECTION 8 - OTHER EVENTS Not Applicable SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS None SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Bio Solutions Manufacturing, Inc. --------------------------------- (Registrant) Date: December 29, 2005 By: /s/ David S. Bennett --------------------------------- David S. Bennett Chief Executive Officer CORRESP 2 filename2.txt Bio Solutions Manufacturing, Inc. 1161 James Street Hattiesburg, MS 39401 December 27, 2005 Ms. Tracey Mckoy Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 RE: Bio Solutions Manufacturing, Inc. Item 4.02 Form 8-K Filed December 2, 2005 File No. 1-32044 Dear Ms. Mckoy: The following are responses to your comments contained in your letter dated December 6, 2005. The responses are organized in the same fashion as your letter. Each comment has been stated and is followed by our response. We have also attached to this document the revised Form 8-K/A which includes the issues set forth in your letter. 1. We note that you intend to file restated quarterly information. However you have not indicated when you intend to do so. Please tell us when you intend to file restated financial statements. we may have further comment after you file the restated financial statements. Response: Forms 10-QSB/A for the quarters ended January 31, 2005, April 30, 2005 and July 31, 2005, which incorporate the adjustments included in the annual financial statements included in Forms 10-KSB/A are being prepared and will be filed by the close of the week ended January 20, 2005. 2. Please amend your report to include a brief description of the facts underlying the conclusion to the extent known to you at the time of filing, which is information required by Item 4.02(a) of Form 8-K. You should file your amendment as a From 8-K/A with the Item 4.02 designation. Response: The following paragraph has been added to Item 4.02 in the Form 8-K/A which accompanies this letter. "Additionally, the financial statements have been revised to reflect the accounting as a reverse acquisition with Bio Solutions Manufacturing as the surviving entity and Single Source Financial Services as the corporate shell." This letter will serve as acknowledgment that: o the Company is responsible for the adequacy and accuracy of the disclosure in its filings; o staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and o 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. Very truly yours, Bio Solutions Manufacturing, Inc. By: /s/ David S. Bennett ------------------------------ David S. Bennett, President -----END PRIVACY-ENHANCED MESSAGE-----