-----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, GJXHU6aTVKpIx3xrZMQB3CnocNh9uakWVZAXK+yY7eBFpW1BzCErIBnS1tZfkH/0 OmQlYoKivu37cuY0GbxqRw== 0001002014-10-000858.txt : 20110131 0001002014-10-000858.hdr.sgml : 20110131 20101213171423 ACCESSION NUMBER: 0001002014-10-000858 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Coronus Solar Inc. CENTRAL INDEX KEY: 0001448900 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: #1100-1200 WEST 73RD AVENUE CITY: VANCOUVER STATE: A1 ZIP: V6P 6G5 BUSINESS PHONE: 604-267-7078 MAIL ADDRESS: STREET 1: #1100-1200 WEST 73RD AVENUE CITY: VANCOUVER STATE: A1 ZIP: V6P 6G5 FORMER COMPANY: FORMER CONFORMED NAME: Coronus Solar Corp. DATE OF NAME CHANGE: 20091106 FORMER COMPANY: FORMER CONFORMED NAME: InsightfulMind Learning Inc. DATE OF NAME CHANGE: 20081029 FORMER COMPANY: FORMER CONFORMED NAME: Insightful Mind Learning Inc. DATE OF NAME CHANGE: 20081028 CORRESP 1 filename1.htm csicorr-12132010.htm
 
 
 


CORONUS SOLAR INC.
1100-1200 West 73rd Avenue
Vancouver, British Columbia  V6P 6G5
Tel:  (604) 267-7078

December 13, 2010

Mr. Larry Spirgel
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549-3561

 
RE:
Coronus Solar Inc.
   
Form 10-K for Fiscal Year Ended March 31, 2010
   
Form 10-Q for Quarter Ended September 30, 2010
   
File No.  000-53697

Dear Mr Spirgel:

In response to your letter of comments dated December 9, 2010, please be advised as follows:

General

1.
As instructed, we filed the proposed amendments to our March 31, 2010 Form 10-K and our September 30, 2010 Form 10-Q.

Form 10-Q for the Quarter Ended September 30, 2010

Management’s Discussion and Analysis of Financial Condition and Results of Operations, page 18

Liquidity and Capital Resources, page 21

2.
We further revised our discussion to clearly explain that we extended the balance payable dates for our respective land purchase contracts because we lacked (and still lack) the funds to pay the contractual balances due.

3.
We revised our source of funds disclosure to clearly explain what we mean by a “tax equity transaction”.

4.
As requested, we ensured that the land purchase agreements we filed as Exhibits 10.10 and 10.11 on EDGAR were in readable form.

Exhibits, page 24

5.
As requested, we ensured that our exhibit index accurately conveyed which exhibits were filed with our amended Form 10-Q and which exhibits were incorporated by reference.


 
 
 


 
Mr. Larry Spirgel
 
Assistant Director
 
Securities and Exchange Commission
 
RE:
Coronus Solar Inc.
   
Form 10-K for Fiscal Year Ended March 31, 2010
   
Form 10-Q for Quarter Ended September 30, 2010
   
File No.  000-53697
 
December 13, 2010
 
Page 2


Further, please be advised that Coronus Solar Inc. (the “Company”) is responsible for the adequacy and accuracy of the disclosure in the filing; 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, 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.



 
Yours truly,
   
 
CORONUS SOLAR INC.
     
     
 
BY:
JEFF THACHUK
   
Jeff Thachuk, President







 
 
 
 
 

 



 
 
 

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