-----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, Hpoc8MvJLAlvuGba4oKuTKUpc9/Tm7Scv9yzG3V9D1JNCJmEyVek4STsZWto17uB pGcIqd0tw8S/aefa9iao5A== 0000000000-05-035046.txt : 20060814 0000000000-05-035046.hdr.sgml : 20060814 20050708192900 ACCESSION NUMBER: 0000000000-05-035046 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050708 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CROFF ENTERPRISES INC CENTRAL INDEX KEY: 0000025743 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 870233535 STATE OF INCORPORATION: UT FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 3773 CHERRY CREEK DRIVE NORTH STREET 2: #1025 CITY: DENVER STATE: CO ZIP: 80209 BUSINESS PHONE: 3033831555 MAIL ADDRESS: STREET 1: 3773 CHERRY CREEK DRIVE NORTH STREET 2: #1025 CITY: DENVER STATE: CO ZIP: 80209 FORMER COMPANY: FORMER CONFORMED NAME: CROFF OIL CO DATE OF NAME CHANGE: 19920703 LETTER 1 filename1.txt June 30, 2005 Via Facsimile and U.S. Mail Gerald L. Jensen Chief Executive Officer and President Croff Enterprises, Inc. 3773 Cherry Creek Drive North Suite 1025 Denver, Colorado 80209 RE: Croff Enterprises, Inc. SEC File No. 5-32384 Dear Mr. Jensen: We note that you, Jensen Development Company and C.S. Finance LLC filed a Schedule TO with the Commission on June 16, 2005, in connection with the commencement of a tender offer to purchase all outstanding shares of Croff Enterprises` class B preferred stock. We remind you that a company that is the target of a tender offer is required to disseminate to security holders a statement disclosing its position regarding the tender offer no later than 10 business days from the date the offer is commenced. See Rule 14e- 2(a) of the Exchange Act. Furthermore, the target company is required to file the statement with the Commission on Schedule 14D-9 in response to a tender offer that is commenced under Rule 14d-2. See Rule 14d-9(b) of the Exchange Act. We understand there is some disclosure in the offer document regarding the position of certain members of the board of directors with respect to the offer; however, Croff has not filed a Schedule 14D-9 in response to the tender offer. Therefore, please file as soon as possible a Schedule 14D-9 disclosing the company`s position regarding the tender offer, or in the alternative provide us with your explanation why no such filing is required. Also, we understand that the class B preferred shares are not registered under the Securities Act or the Exchange Act. Please advise us which exemptions and/or exceptions from registration the company has relied upon with respect to these shares. Please direct any questions to me at (202) 551-3262. You may also contact me via facsimile at (202) 772-9203. Sincerely, Abby Adams Special Counsel Office of Mergers & Acquisitions ?? ?? ?? ?? Gerald L. Jensen June 30, 2005 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0303 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----