0001354488-12-004885.txt : 20121019 0001354488-12-004885.hdr.sgml : 20121019 20120914125929 ACCESSION NUMBER: 0001354488-12-004885 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120914 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTEGRATED FREIGHT Corp CENTRAL INDEX KEY: 0000783284 STANDARD INDUSTRIAL CLASSIFICATION: TRUCKING (NO LOCAL) [4213] IRS NUMBER: 840868815 STATE OF INCORPORATION: FL FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8374 MARKET STREET, #478 CITY: BRADENTON STATE: FL ZIP: 34202 BUSINESS PHONE: 941-907-8372 MAIL ADDRESS: STREET 1: 8374 MARKET STREET, #478 CITY: BRADENTON STATE: FL ZIP: 34202 FORMER COMPANY: FORMER CONFORMED NAME: PLANGRAPHICS INC DATE OF NAME CHANGE: 20020510 FORMER COMPANY: FORMER CONFORMED NAME: INTEGRATED SPATIAL INFORMATION SOLUTIONS INC /CO/ DATE OF NAME CHANGE: 19981015 FORMER COMPANY: FORMER CONFORMED NAME: INTEGRATED SPATIAL INFORMATION SYSTEMS INC DATE OF NAME CHANGE: 19980710 CORRESP 1 filename1.htm ifcr_corresp.htm
 
 
September 12, 2012

Securities and Exchange Commission
450 Fifth St.
Washington DC 20549
Att: Heather Clark


Integrated Freight Corporation
Item 4.01 Form 8-K
Filed August 30, 2012
File No. 000-14273


Dear Ms. Clark:
 
We have reviewed your comment letter and have the following response.

1.  
We note that the exhibit 16 letter from Sherb & Co., LLP refers to your Item 4.01 8-K dated August 29, 2012. However, we note that the Item 4.01 8-K is dated August 24, 2012. Please revise to include an updated letter from Sherb & Co., LLP referencing the 8-K dated August 24, 2012.

We have amended the filing to update the letter from Sherb to reflect the date of August 24, 2012.

Since the company and its management are in possession of all facts relating to a company’s disclosure, we are responsible for the accuracy and adequacy of the disclosures we have made.
In connection with responding to this comment, we acknowledging 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 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.

Thank you for your assistance in this matter. I can be reached at 646-660-4337, or you can reach Matthew Veal at 941-320-0789 with questions.

Sincerely,

David Fuselier
Chairman/Chief Executive Officer