0001165527-13-000673.txt : 20130829 0001165527-13-000673.hdr.sgml : 20130829 20130729142943 ACCESSION NUMBER: 0001165527-13-000673 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130729 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SMSA CRANE ACQUISITION CORP. CENTRAL INDEX KEY: 0001473287 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 270984742 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 174 FM 1830 CITY: ARGYLE STATE: TX ZIP: 76226 BUSINESS PHONE: 972-233-0300 MAIL ADDRESS: STREET 1: 174 FM 1830 CITY: ARGYLE STATE: TX ZIP: 76226 CORRESP 1 filename1.htm g6978.htm
SMSA CRANE ACQUISITION CORP.
1397 Dominion Plaza, Suite 100
Tyler, Texas 75703


July 29, 2013

STRICTLY CONFIDENTIAL

United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Attn: James Allegretto, Senior Assistant Chief Accountant

Re:    SMSA Crane Acquisition Corp.
Item 4.01 Form 8-K
Filed July 24, 2013
File Number 000-53800

Dear Mr. Allegretto:

SMSA Crane Acquisition Corp., or SMSA Crane, is in receipt of the Commission’s letter dated July 25, 2013 regarding the Public Company Accounting Oversight Board’s (“PCAOB”) revocation of the registration of S.W. Hatfield, CPA as a public accounting firm. In response to the Commission’s request stated in the last paragraph of the afore referenced correspondence SMSA Crane supplementally advises that it intends to engage a PCAOB registered public accounting firm to re-audit its financial statements previously audited by S.W. Hatfield for such periods as may be required prior to filing any future filings with the Commission.

If you have any questions please contact the undersigned.

 
Very Truly Yours,
   
   
 
/s/ Carolyn C. Shelton
 
Carolyn C. Shelton
 
Chief Executive Officer
 
SMSA Crane Acquisition Corp.