-----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, Je67gXpDZT+INAYNMkNtIxc4lph5Iowb45QsO320fwFyTfKzAbuePBCKrvpo72mY KqYh31Fu2yBwtXQPA8HsLw== 0000000000-05-011781.txt : 20060406 0000000000-05-011781.hdr.sgml : 20060406 20050314094631 ACCESSION NUMBER: 0000000000-05-011781 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050314 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CHELL GROUP CORP CENTRAL INDEX KEY: 0000797313 STANDARD INDUSTRIAL CLASSIFICATION: CABLE & OTHER PAY TELEVISION SERVICES [4841] IRS NUMBER: 112805051 STATE OF INCORPORATION: NY FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 14 METEOR DR STREET 2: BLDG 18 CITY: ETOBICOKE ONTARIO STATE: A6 ZIP: M9W 1A4 BUSINESS PHONE: 4166756666 MAIL ADDRESS: STREET 1: 14 METEOR DR STREET 2: ETOBICOKE CITY: ONTARIO CANADA STATE: A6 ZIP: M9W 1A4 FORMER COMPANY: FORMER CONFORMED NAME: NETWORKS NORTH INC DATE OF NAME CHANGE: 19980811 FORMER COMPANY: FORMER CONFORMED NAME: NTN CANADA INC DATE OF NAME CHANGE: 19961016 FORMER COMPANY: FORMER CONFORMED NAME: TRIOSEARCH INC DATE OF NAME CHANGE: 19880718 PUBLIC REFERENCE ACCESSION NUMBER: 0001144204-04-018275 LETTER 1 filename1.txt Mail Stop 04-07 March 14, 2005 Mr. Dave L. Bolink, Chief Executive Officer Chell Group Corporation 150, 630- 8th Avenue SW Calgary AB Canada T2P IG6 RE: Chell Group Corporation Form 8-K filed on November 10, 2004 File No. 0-18066 Dear Mr. Bolink: The staff has reviewed the above-referenced filing for compliance with the requirements of Form 8-K and has the following comment in that regard. Since the letter from the former accountant - Stonefield Josephson, Inc. was due on or about November 20, 2004, please amend the report, under cover of Form 8-K/A to include the required letter from the former accountant. See Item 4 of Form 8-K and Item 304 of Regulation S-K. Please file an amendment via EDGAR in response to this comment immediately or within 5 business days of the date of this letter. Please note that if you require longer than 5 business days to respond, you should contact the staff immediately to request additional time. Any questions regarding the above should be directed to Gopal R. Dharia at (202) 942-1973. Sincerely, Gopal Dharia Senior Staff Accountant ?? -----END PRIVACY-ENHANCED MESSAGE-----