International Baler Corporation
Jacksonville, Florida
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1.
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Please amend your Form 8-K to provide the information required by Item 304(a)(1)(v) of Regulation S-K regarding any reportable event that the former accountant advised you of during the two most recent fiscal years and subsequent interim period through the date of dismissal. Specifically, you should disclose whether any audit or similar committee of the board of directors, or the board of directors, discussed the reportable event with the former accountant and whether you have authorized the former accountant to respond fully to the inquiries of the successor accountant concerning the reportable event and, if not, describe the nature of any limitation thereon and the reason therefor.
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International Baler Corporation
5400 Rio Grande Avenue
P.O. Box 6922 (zip 32236)
Jacksonville, Florida 32254
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Tel: 904-358-3812
800-231-9286
Fax: 904-358-7013
Email: sales@intl-baler.com
Web: www.intl-baler.com
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We acknowledge the Staff’s comment and have amended our Form 8-K/A to include the following related to the reportable event:
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2.
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To the extent that you make changes to the Form 8-K to comply with our comments, please obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountant agrees with the statements made in your amended Form 8-K.
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International Baler Corporation
5400 Rio Grande Avenue
P.O. Box 6922 (zip 32236)
Jacksonville, Florida 32254
|
Tel: 904-358-3812
800-231-9286
Fax: 904-358-7013
Email: sales@intl-baler.com
Web: www.intl-baler.com
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that it is responsible for the adequacy of the disclosure in the filing;
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that the Staff comments or changes to disclosures in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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that the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.
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International Baler Corporation
5400 Rio Grande Avenue
P.O. Box 6922 (zip 32236)
Jacksonville, Florida 32254
|
Tel: 904-358-3812
800-231-9286
Fax: 904-358-7013
Email: sales@intl-baler.com
Web: www.intl-baler.com
|