0001014897-15-000219.txt : 20160503 0001014897-15-000219.hdr.sgml : 20160503 20150717123744 ACCESSION NUMBER: 0001014897-15-000219 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EF Hutton America, Inc. CENTRAL INDEX KEY: 0001565700 STANDARD INDUSTRIAL CLASSIFICATION: SURETY INSURANCE [6351] IRS NUMBER: 208594615 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 77 WATER STREET STREET 2: 7TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10005 BUSINESS PHONE: 212-742-5000 MAIL ADDRESS: STREET 1: 77 WATER STREET STREET 2: 7TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10005 FORMER COMPANY: FORMER CONFORMED NAME: EFH Group, Inc. DATE OF NAME CHANGE: 20141201 FORMER COMPANY: FORMER CONFORMED NAME: Twentyfour/seven Ventures, Inc. DATE OF NAME CHANGE: 20121231 CORRESP 1 filename1.htm EF Hutton America response letter

EF Hutton America, Inc.

77 Water Street, 7th Floor

New York, NY 10005


July 17, 2015


U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Re:

EFH Group, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2014

Filed April 15, 2015

File No. 000-55175


We have received the comments from the SEC on June 18, 2015.  We are currently working with our accountants to answer the outstanding comments, and intend to have the revised Form 10-K filed by July 31, 2015.


The company acknowledges that:


-

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 takin 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.



Very truly yours,


/s/ Christopher Daniels

Christopher Daniels

Chief Executive Officer

EF Hutton America, Inc.