-----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, TDvlT4SpVVpJWPqGHU6Dm8L0fx5gnmXuzohBf2DSKJE67f4DLROBUQvgZpsMbrLk x1wWuafaqQ4ysmlS+v0haQ== 0000000000-05-048790.txt : 20060814 0000000000-05-048790.hdr.sgml : 20060814 20050921144919 ACCESSION NUMBER: 0000000000-05-048790 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050921 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 July 14, 2005 Via Facsimile and U.S. Mail Julian Jensen 311 South State Street Ste. 380 Salt Lake City, Utah 84111 RE: Croff Enterprises, Inc. Draft Revised Schedule 14D-9 submitted July 12, 2005 SEC File No. 5-32384 Dear Mr. Jensen: We have the following comments on the above-referenced filing: Schedule 14D-9 1. Please file your draft response, including draft changed pages, in EDGAR as "CORRESP." 2. Please refer to prior comment 4. None of the factors cited appears to weigh against a recommendation that security holders tender into the offer. As such, it remains unclear why the company makes no recommendation. Please clarify. 3. Please refer to prior comment 5. We note additional disclosure of the committee`s analysis of cash flows and the value of the assets held for the benefit of the class B shares, however, you have not disclosed the actual values that the board committee and each member considered, so that security holders may understand why the committee feels that this offer is "reasonable from a financial perspective. * * * Please respond to these comments by promptly amending the filing and submitting a response letter filed via EDGAR under the label "CORRESP." If you do not agree with a comment, please tell us why in your response. Direct any questions to me at (202) 551- 3262. You may also contact me by facsimile at (202) 772-9203. Sincerely, Abby Adams Special Counsel Office of Mergers & Acquisitions ?? ?? ?? ?? Julian Jensen July 8, 2005 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0303 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----