-----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, U+RB2hOOfLxiui9Zjsd1GQKfSQHJQW+keR/cxOanGCIGqP+axnmrsfunjBIGcIWw fkMhp3sBdWcPPtu80I+0rw== 0000000000-04-037362.txt : 20050516 0000000000-04-037362.hdr.sgml : 20050516 20041119165112 ACCESSION NUMBER: 0000000000-04-037362 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20041119 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: AIR T INC CENTRAL INDEX KEY: 0000353184 STANDARD INDUSTRIAL CLASSIFICATION: AIR COURIER SERVICES [4513] IRS NUMBER: 521206400 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 3524 AIRPORT RD CITY: MAIDEN STATE: NC ZIP: 28650 BUSINESS PHONE: 7043772109 MAIL ADDRESS: STREET 1: P O BOX 488 CITY: DENVER STATE: NC ZIP: 28037 FORMER COMPANY: FORMER CONFORMED NAME: AIR TRANSPORTATION HOLDING CO INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ATLANTA EXPRESS AIRLINE CORP DATE OF NAME CHANGE: 19840321 PUBLIC REFERENCE ACCESSION NUMBER: 0000353184-04-000040 LETTER 1 upload.txt ITEM 4.01, FORM 8- K - COMMENT ISSUED 11/19/2004 November 19, 2004 Mail Stop 0305 Via U.S. Mail and facsimile (828) 695-8682 Mr. John J. Gioffre Air T, Inc. 3524 Airport Road Maiden, NC 28650 Re: Form 8-K filed November 17, 2004 File No.: 0-11720 Dear Mr. Gioffre: We have reviewed your filing and have the following comments. Where indicated, we think you should revise your document in response to this comment. Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. 1. Please revise the Form to state whether the former accountant resigned, declined to stand for re-election or was dismissed, and the specific date, as required by Item 304(a)(1)(i) of Regulation S-K. It is not sufficient to state that the company "decided to no longer engage" the accountant, as that wording is unclear to a reader. Other 2. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings reviewed by the staff to be certain that they have provided all information investors require. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In connection with responding to our comment, please provide, in writing, a statement from the company acknowledging that * the company is responsible for the adequacy and accuracy of the disclosure in the filings; * staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff 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. In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing. We welcome any questions you may have about our comments or on any other aspect of our review. You may contact me at 202-942-1785, or in my absence, Robert Benton at 202-942-1811. Sincerely, Theresa A. Messinese, CPA Staff Accountant Mr. John J. Gioffre Air T, Inc. November 19, 2004 Page 2 -----END PRIVACY-ENHANCED MESSAGE-----