-----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, VbkNLs4M2Q2scLbOYKwLDgrXZGaLiJkWitPgJbaoQqwhuufbLyjmhFqCdHCjOq5w EnwI+tND0ed4W3zXNYM2Ww== 0001380706-09-000003.txt : 20090511 0001380706-09-000003.hdr.sgml : 20090511 20090319082109 ACCESSION NUMBER: 0001380706-09-000003 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090319 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cienega Creek Holdings, Inc. CENTRAL INDEX KEY: 0001380706 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 205432794 STATE OF INCORPORATION: NV FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9181 S ANTLER CREST DR CITY: VAIL STATE: AZ ZIP: 85641 BUSINESS PHONE: 520-275-8129 MAIL ADDRESS: STREET 1: PO BOX 246 CITY: VAIL STATE: AZ ZIP: 85641 CORRESP 1 filename1.txt CIENEGEA CREEK HOLDINGS, INC 9181 S ANTLER CREST DR. VAIL, AZ 85641 U.S. Securities and Exchange Commission Washington, DC 20549 Re: Cienega Creek Holdings, Inc. Form 10-KSB for the year ended March 31, 2008 Filed May 20, 2008, and As Amended on August 13, 2008 File No. 0-53364 Dear Commission, This letter shall serve as our correspondence with regard to the Commission's comment letter dated March 9, 2009. Item 1) We will ensure the correct audit report date is reflected in future filings. We will also revise the second sentence in Risk Factors to include the words "substantial doubt". Item 2) We will clarify that our balance sheet, statement of operations, cash flows and equity were all reviewed. We will also follow Rule 8-03 of Regulation S-X regarding review reports. Item 3) We will expand the Results of Operation section to include the prior year comparative period as per Item 303(b)(2) of Regulation S-K. Item 4) We will use the exact wording in Exhibit 31(i) of Item 601 of Regulation S-K in our Certifications of the Chief Executive Officer and Chief Financial Officer. We are aware of our filing obligations and intend to fully comply therewith. We also make the following representations: 1) the company is responsible for the adequacy and accuracy of the disclosure in the filings; and 2) staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and 3) 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. Sincerely, /s/Michael A. Klinicki Michael A. Klinicki President Cienega Creek Holdings, Inc. -----END PRIVACY-ENHANCED MESSAGE-----