SEC-generated letter Avalon Holding Group, Inc.

UPLOAD [Cover] - SEC-generated letter


Filed: 2009-09-03 12:37:40
Dated: 2009-09-03
Period of Report:
Company [CIK]Party Type
Avalon Holding Group, Inc. [0001453684](Filed for)
filename1.pdf

                                               UNITED STATES
                                SECURITIES AND EXCHANGE COMMISSION
                                        WASHINGTON, D.C. 20549


    DIVISION OF
CORPORATION FINANCE




                                                       September 3, 2009

  Via U.S. Mail and Facsimile

  Ms. Tamara Gileva
   President and Chief Executive Officer
  AVALON HOLDING GROUP, INC.
  3/2 Yahtennaya Street, Suite 158
  St. Petersburg, Russia 197374

  Dear Ms. Gileva:

          Your most recent Form S-1, filed on March 2, 2009, includes financial statements
  audited by Moore and Associates Chartered (“Moore”). On August 27, 2009, the Public
  Company Accounting Oversight Board ("PCAOB") revoked the registration of Moore
  because of violations of PCAOB rules and auditing standards in auditing the financial
  statements, PCAOB rules and quality controls standards, and Section 10(b) of the
  Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and noncooperation with a
  Board investigation. You can find a copy of the order at http:
  http://www.pcaobus.org/Enforcement/Disciplinary_Proceedings/2009/08-27_Moore.pdf

          As Moore is no longer registered with the PCAOB, you may not include Moore’s
  audit reports or consents in your filings with the Commission made on or after August 27,
  2009. If Moore audited a year that you are required to include in your filings with the
  Commission, then you should engage a firm that is registered with the PCAOB to re-
  audit that year.

          Please amend your Item 4.01 Form 8-K, filed on August 7, 2009, to disclose that
  the PCAOB revoked the registration of Moore on August 27, 2009 because of violations
  of PCAOB rules and auditing standards in auditing the financial statements, PCAOB
  rules and quality controls standards, and Section 10(b) of the Securities Exchange Act of
  1934 and Rule 10b-5 thereunder, and noncooperation with a Board investigation.

          If you are unable to obtain an amended Exhibit 16 letter from Moore at the time
  you file the amended Form 8-K, please disclose this fact in the amended Form 8-K.

         Once you explain Moore’s registration revocation in an Item 4.01 Form 8-K, you
  do not need to repeat this disclosure in your next Form 10-K.

           Any amendment to Form 8-K should be filed within four business days of receipt
  of this letter. Please advise us as to how you intend to address any re-audit requirements


Ms. Tamara Gileva
Avalon Holding Group, Inc.
September 3, 2009
Page 2

no later than September 17, 2009. If you have any questions, please contact Beverly A.
Singleton, Staff Accountant, at (202) 551-3328.

                                                   Sincerely,



                                                   Joe A. Foti
                                                   Senior Assistant Chief Accountant



Document Created: 2009-09-03 12:35:51
Document Modified: 2009-09-03 12:35:51
Included Files
FileSequenceDescriptionTypeSize
0000000000-09-048879.txt   Complete submission text file   44448

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