1.
|
We note that Section 302 certifications filed with your Form 10-K are dated March 4, 2010. Please revise to provide currently dated Section 302 certifications. Refer to Rule 13a-14 or Rule 15d-14(a) of the Exchange Act.
|
2.
|
We note that the certifications furnished pursuant to Section 906 of the Sarbanes – Oxley Act make reference to your Form 10-K for the period ended December 31, 2009 (i.e., rather than the period ended December 31, 2010). In addition, the signatures provided by your officers are dated March 4, 2010. Please file a full amendment to your Form 10-K to address the deficiencies in these certifications.
|
·
|
The company is responsible for the adequacy and accuracy of the disclosure of 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.
|