-----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, Ohqqk3k16c6JHRZOoRQre+L8PuTv4orw3TBGmPBiMdsyuyPUcNgnEnm5LTCCSmSb T3Xn7V/XJbt6MyNGIx1aHg== 0001104659-05-041219.txt : 20060913 0001104659-05-041219.hdr.sgml : 20060913 20050825103215 ACCESSION NUMBER: 0001104659-05-041219 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050825 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VIDEO DISPLAY CORP CENTRAL INDEX KEY: 0000758743 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS & ACCESSORIES [3670] IRS NUMBER: 581217564 STATE OF INCORPORATION: GA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1868 TUCKER INDUSTRIAL DR CITY: TUCKER STATE: GA ZIP: 30084 BUSINESS PHONE: 7709382080 MAIL ADDRESS: STREET 1: 1868 TUCKER INDUSTRIAL DR CITY: TUCKER STATE: GA ZIP: 30084 CORRESP 1 filename1.htm

 

August 1, 2005

 

Mr. David Burton

United States Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Re:  Requests from D. Burton per Comment Letter dated 7-29-2005

 

Dear Mr. Burton:

 

Please find below the responses to your queries of July 29, 2005.

 

Form 8-K dated 6-27-2005

 

Item 4-01.  Changes in Registrant’s Certifying Accountant

 

1.  The Registrant, in accordance with SEC reviewer request, has requested the former accountant, BDO Seidman, to revise its Exhibit 16 letter to the SEC.  Such revision is to give confirmation that the former accountant has, in fact, discussed any material weakness issues with the audit committee as required by Item 304(a)(1)(iv)(B) of Regulation S-K.  The text of such request also gives BDO Seidman authorization to respond fully to any inquires of the Respondent’s successor accountant. (Copy attached)  Upon receipt of the revised Exhibit 16 letter, the Respondent will file an amended Form 8-K.

 

2.  Subsequent to the former account’s reporting of a failure to have sufficient personnel on staff to prepare financial statements in a timely manner, the Respondent has hired additional staff for such purpose.

 

3.  The letter of request to the former accountant has included a request for any letters or written communication with the audit committee regarding any internal control weaknesses.  If any such written communications exist, a copy will be provided for your further review.

 

 

Sincerely yours,

 

 

 

VIDEO DISPLAY CORPORATION

 

 

 

 

 

Ronald D. Ordway

 

Chief Executive Officer

 

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