8-K 1 form8k71805.txt FORM 8-K REGARDING SEC COMMENTS UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): June 20, 2005 -------------- KINGS ROAD ENTERTAINMENT, INC. (Exact name of Registrant as specified in its charter) Delaware -------- (State or other jurisdiction of Incorporation or organization) 0-14234 95-3587522 --------------------- -------------------------------- (Commission File Number) (I.R.S. Employer Identification No.) 447 B Doheny Drive, Beverly Hills, California 90210 --------------------------------------------- ----- (Address of principal executive offices) (Zip Code) 310-278 9975 ------------ (Registrant's telephone number, including area code) 1 Item 8.01 Other Events. On June 20, 2005 the Company was contacted by the Division of Corporate Finance at the United States Securities and Exchange Commission regarding questions that arose following a review of the Company's filing on Form 10-KSB for the year ended December 31, 2004. On June 21, 2005 the Company replied to the Division of Corporate Finance acknowledging receipt of the comments and questions and setting forth a timeline for responding to the inquiry, and, on July 8, 2005 the Company replied with answers to all questions raised by the Division of Corporate Finance. On July 10, 2005 the company received notice that the responses to the inquiry were acceptable and the Division of Corporate Finance requested this information be made availible to the public in a filing on Form 8-K. A copy of the letter dated June 20, 2005 from the Division of Corporate Finance to the Company, is attached hereto and incorporated herein by this reference as Exhibit 99.1. A copy of the interim response on June 21, 2005 to the Division of Corporate Finance is attached hereto and incorporated by this reference as Exhibit 99.2. A copy of the complete response to the inquiry on July 8, 2005 is attached hereto and incorporated by this reference as Exhibit 99.3. 2 SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the Undersigned, thereunto duly authorized. Kings Road Entertainment, Inc. Dated: July 18, 2005 /s/ Geraldine Blecker ------------------------------- By: Geraldine Blecker Its: Chief Executive Officer Dated: July 18, 2005 /s/ H. Martin DeFrank ------------------------------- By: H. Martin DeFrank Its: President and Chief Financial Officer 3 INDEX TO EXHIBITS Exhibit Number Exhibit ------------------------------------------------------------------------------- 99.1 Letter from Division of Corporate Finance to the Company dated June 20, 2005 99.2 Letter from the Company to the Division of Corporate Finance dated June 21, 2005 99.3 Letter from the Company to the Divsion of Corporate Finance dated July 8, 2005 These exhibits are furnished to, but not filed with, the Commission by inclusion herein. 4