-----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, T/gBpnS22xPKi+XcJXMC+zjwuL9pIcJjolSgR6npsh2OYRnEf0AC16xWTAA3n2Km a4DzSO51jfbjZCuQdVSa4A== 0000000000-06-007258.txt : 20070202 0000000000-06-007258.hdr.sgml : 20070202 20060210100817 ACCESSION NUMBER: 0000000000-06-007258 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060210 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: HERITAGE ORGANIZATION INC CENTRAL INDEX KEY: 0001025843 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 841356383 STATE OF INCORPORATION: CO FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: PO BOX 910 CITY: ADDISON STATE: TX ZIP: 75001 BUSINESS PHONE: 214-662-4094 MAIL ADDRESS: STREET 1: PO BOX 910 CITY: ADDISON STATE: TX ZIP: 75001 LETTER 1 filename1.txt Mail Stop 3561 February 7, 2006 Ms. Vickie A. Walker The Heritage Organization, Inc. P.O. Box 910 Addison, Texas 75001 Re: The Heritage Organization, Inc. Form 10-KSB for Fiscal Year Ended May 31, 2005 Filed September 6, 2005 Form 10-QSB for Fiscal Quarter Ended August 31, 2005 Filed October 19, 2005 File No. 0-21951 Dear Ms. Walker: We have reviewed your filings and have the following comments. We have limited our review to only your financial statements and related disclosures and do not intend to expand our review to other portions of your documents. Where indicated, we think you should revise the filing in response to these comments. If you disagree, we will consider your explanation as to why our comment is inapplicable or revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. After reviewing this information, we may or may not raise additional comments. Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filings. We look forward to working with you in these respects. We welcome any questions you may have about our comments or on any other aspect of our review. Feel free to call me at the telephone number listed at the end of this letter. Form 10-KSB for the year ended May 31, 2005 Item 9. Directors, Executive Officers, Promoters and Control Persons; Compliance with Section 16(A) of the Exchange Act Biographical Information 1. We noted that there has been a criminal indictment by a federal grand jury in Dallas against Mr. Kornman. Please provide the required disclosure surrounding the legal proceedings in accordance with Item 401(d) of Regulation S-B. Other Regulatory 2. We noted that you have not filed your Form 10-QSB for the quarterly period ended November 30, 2005; therefore your status is deemed delinquent. Please refer to the guidance of Item 310(b) of Regulation S-B and file your quarterly report accordingly. * * * * * As appropriate, please amend your filing and respond to these comments within 10 business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please file your letter on EDGAR under the form type label CORRESP. Please understand that we may have additional comments after reviewing your amendment and responses to our comments. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes all information required under the Securities Act of 1934 and that they have provided all information investors require for an informed investment decision. Since the company and its management are in possession of all facts relating to a company`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In connection with responding to our comments, please provide, in writing, a statement from the company 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. In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing. You may contact Angela Halac, Staff Accountant at (202) 551- 3398 or Hugh West, Accounting Branch Chief at (202) 551-3872 if you have any questions. Sincerely, Tia Jenkins Senior Assistant Chief Accountant Office of Emerging Growth Companies ?? ?? ?? ?? Ms. Vickie Walker The Heritage Organization, Inc. February 7, 2006 Page 3 -----END PRIVACY-ENHANCED MESSAGE-----