-----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, JX0gh+fcRrdGWH7hHNEYZzynlXij1YH9jFhU3DYrXB8Xl+FwgYpVI/+jG7IyuaTy n1rGkI78MPY+6TY9QZ0pTg== 0000000000-05-059581.txt : 20060314 0000000000-05-059581.hdr.sgml : 20060314 20051128135221 ACCESSION NUMBER: 0000000000-05-059581 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051128 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: LAYNE CHRISTENSEN CO CENTRAL INDEX KEY: 0000888504 STANDARD INDUSTRIAL CLASSIFICATION: CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700] IRS NUMBER: 480920712 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1900 SHAWNEE MISSION PKWY CITY: MISSION WOODS STATE: KS ZIP: 66205-2001 BUSINESS PHONE: 9133620510 MAIL ADDRESS: STREET 1: 1900 SHAWNEE MISSION PKWY CITY: MISSION WOODS STATE: KS ZIP: 66205-2001 FORMER COMPANY: FORMER CONFORMED NAME: LAYNE INC DATE OF NAME CHANGE: 19930328 PUBLIC REFERENCE ACCESSION NUMBER: 0000950152-05-003224 LETTER 1 filename1.txt Mail Stop 7010 November 10, 2005 By U.S. Mail and Facsimile Mr. Jerry W. Fanska Vice President - Finance and Treasurer Layne Christensen Company 1900 Shawnee Mission Parkway Mission Woods, Kansas 66205 Re: Layne Christensen Company Form 10-K/A for the Fiscal Year Ended January 31, 2005 Forms 10-Q/A for the Fiscal Quarters Ended April 30, 2005 and July 31, 2005 File No. 000-20578 Dear Mr. Fanska: We have reviewed your amended Exchange Act filings, filed on October 31, 2005, and have the following additional comment. If you disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary. After reviewing this information, we may or may not raise additional comments. Exhibit 31 - Section 302 Certifications 1. We note your amendments to your Form 10-K for the fiscal year ended January 31, 2005 and Forms 10-Q for the fiscal quarters ended April 30, 2005 and July 31, 2005. Since the Section 302 certifications relate to the entire Form 10-K or Form 10-Q, an amendment to revise these certifications should include the entire filing. In this regard, please re-file your Form 10-K/A and Forms 10-Q/A for the aforementioned periods in their entirety. For guidance, you may refer to Question 17 of the Division of Corporation Finance: Sarbanes- Oxley Act of 2002 FAQ`s found on the Commission`s website at www.sec.gov. * * * * Please respond to these comments within 10 business days or tell us when you will provide us with a response. Please provide us with a supplemental response letter that keys your responses to our comments. Detailed cover letters greatly facilitate our review. Please file your supplemental response on EDGAR as a correspondence file. Please understand that we may have additional comments after reviewing your responses to our comments. If you have any questions regarding these comments, you may contact Dale Welcome, Staff Accountant, at (202) 551-3865, Nathan Cheney, Assistant Chief Accountant, at (202) 551-3714 or, in their absence, to the undersigned at (202) 551-3768. Sincerely, John Cash Accounting Branch Chief ?? ?? ?? ?? Mr. Jerry W. Fanska Layne Christensen Company November 10, 2005 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----