-----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, G3ANkoaRXje0qiMfA23SmLUrcuFnPYbLUreer+v+BTidaWXCe7gDEf4RC3SPYzv7 sy6GGaAQJVNRlvT4DRwWbQ== 0001144204-10-039320.txt : 20100910 0001144204-10-039320.hdr.sgml : 20100910 20100726132243 ACCESSION NUMBER: 0001144204-10-039320 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100726 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Forex365, Inc. CENTRAL INDEX KEY: 0001445229 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 850290243 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 190 LAKEVIEW WAY CITY: VERO BEACH STATE: FL ZIP: 32963 BUSINESS PHONE: 772-231-7544 MAIL ADDRESS: STREET 1: 190 LAKEVIEW WAY CITY: VERO BEACH STATE: FL ZIP: 32963 CORRESP 1 filename1.htm


 
            July 20, 2010

 
VIA FEDERAL EXPRESS AND EDGAR
United States Securities and Exchange Commission
CF/AD 9
100 F Street N.E.
Washington, D.C.  20549
Attention: Blaise Rhodes

 
Re:
Forex365, Inc.
   
Item 4.01  Form 8-K
   
Filed July 14, 2010
 
 
Dear Mr. Rhodes:
 
On behalf of Forex365, Inc. (the “Company”), we are delivering hereunder a Form 8-K/A (the “Form 8-K”).  This letter is being filed in response to the Securities and Exchange Commission’s (“Staff’s”) comments dated July 15, 2010.
 
In this letter, we have listed the SEC’s comments in italics and have followed each comment with the Company’s response.
 
Form 8-K/A, page 1
1.
Item 304(a)(1)(ii) of Regulation S-k requires a statement whether the accountant’s report on the financial statements for either of the past two years contained an adverse opinion or a disclaimer of opinion or was qualified or modified as to uncertainty, audit scope or accounting principles; and a description of the nature of each such adverse opinion, disclaimer of opinion, modification or qualification.This would include disclosure of uncertainty regarding the ability to continue as a going concern in the accountant’s report.
   
  Response:  Pursuant to the Staff’s comments, we have revised our disclosure on p. 1 of the Form 8-K to include uncertainty regarding the ability to continue as a going concern in the accountant’s report.
 
In submitting this comment response letter, the Company has authorized me to acknowledge on its behalf that (i) the Company is responsible for the adequacy and accuracy of the disclosure in the Form 8-K/A, (ii) Staff comments or changes to disclosure made in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing and (iii) 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.
 
 
    If you have any questions, please contact the undersigned at 212-335-4998.

 
  Sincerely,
   
 
William N. Haddad

 
 
Acknowledged and Accepted:

 
 
FOREX365, INC.

 
 
By:  /s/ Zhang Li
 
Name:  Zhang Li
 
Title:  Chief Executive Officer

 
 
cc:       Mr. Zhang Li,
 
            Forex365, Inc.
 
 
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