-----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, DUHMfPW7RZkHLt3A61oxxrlUAHxQ3pLQN4y2G+Gw/biN9SWmG1LsAgLI8siilGKU PJL/t5pPeUnp1TgWUQ/amg== 0000000000-06-002977.txt : 20060926 0000000000-06-002977.hdr.sgml : 20060926 20060119144929 ACCESSION NUMBER: 0000000000-06-002977 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060119 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CHARLES & COLVARD LTD CENTRAL INDEX KEY: 0001015155 STANDARD INDUSTRIAL CLASSIFICATION: JEWELRY, SILVERWARE & PLATED WARE [3910] IRS NUMBER: 561928817 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 300 PERIMETER PARK DRIVE STREET 2: SUITE A CITY: MORRISVILLE STATE: NC ZIP: 27560 BUSINESS PHONE: 9194680399 MAIL ADDRESS: STREET 1: 300 PERIMETER PARK DRIVE STREET 2: SUITE A CITY: MORRISVILLE STATE: NC ZIP: 27560 FORMER COMPANY: FORMER CONFORMED NAME: C3 INC /NC/ DATE OF NAME CHANGE: 19970829 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-05-056618 LETTER 1 filename1.txt Mail Stop 3561 January 19, 2006 Mr. Robert S. Thomas President & Chief Executive Officer Charles & Colvard, Ltd. 300 Perimeter Park Drive, Suite A Morrisville, NC 27560 RE: Charles & Colvard, Ltd. Form 10-K for Fiscal Year Ended December 31, 2004 Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005 and September 30, 2005 Filed March 21, 2005, May 13, 2005, August 11, 2005 and November 9, 2005 File No. 0-23329 Dear Mr. Thomas: We have reviewed your responses in your letter dated December 13, 2005 and have the following additional comment. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter. Form 10-K for Fiscal Year Ended December 31, 2004 Independent Auditors` Report, page 35 1. We read your response to comment 1 in our letter dated December 13, 2005. Please submit a hard copy of the signed audit report to us or amend your filing to provide an audit report that includes the city and State where issued consistent with the requirements of Rule 2-02(a)(3) of Regulation S-X. As appropriate, please respond to this comment within 10 business days or tell us when you will provide us with a response. Please ensure the response letter provides any requested supplemental information. Please file your response letter on EDGAR. Please understand that we may have additional comments after reviewing your response to our comment. If you have any questions regarding this comment, please direct them to Anthony Watson, Staff Accountant, at (202) 551-3318 or, in his absence, to me at (202) 551-3843. Sincerely, George F. Ohsiek, Jr. Branch Chief ?? ?? ?? ?? Mr. Robert S. Thomas Charles & Colvard, Ltd. January 19, 2006 Page 2 -----END PRIVACY-ENHANCED MESSAGE-----