ACN 009 235 634 |
Level 9, 28 The Esplanade | |
Perth Western Australia 6000 | |
PO Box 5643 St George’s Terrace | |
Perth Western Australia 6831 | |
Telephone: (61-8) 9226 4788 | |
Facsimile: (61-8) 9226 4799 | |
Email: info@cityviewcorp.com | |
Web: www.cityviewcorp.com |
DATE: | September 8, 2009 |
TO: | Tracie Towner |
United States Securities and Exchange Commission | |
Division of Corporation Finance | |
(Tel) 202-551-3744 | |
(Fax) 703-813-6982 | |
RE: | CityView Corporation Limited’s Form 20-F for fiscal year ended December 31, 2008 |
Number of pages including cover sheet: 2
Dear Tracie,
Please see attached, a Company response in relation to your letter dated August 24, 2009.
Any correspondence may be addressed to myself, Andrew Meloncelli by email to andrew@cityviewcorp.com or by (Tel) 61-8-9226 4788 or (Fax) 61-8-9226 4799.
Regards
/s/ Mark Smyth | ||||
Mark Smyth Chief Executive Officer |
ACN 009 235 634 |
Level 9, 28 The Esplanade | |
Perth Western Australia 6000 | |
PO Box 5643 St George’s Terrace | |
Perth Western Australia 6831 | |
Telephone: (61-8) 9226 4788 | |
Facsimile: (61-8) 9226 4799 | |
Email: info@cityviewcorp.com | |
Web: www.cityviewcorp.com |
1.
As outlined in Note 10 of the 2008 Annual Report 20-F at page 55 please see attached the financial statements for the year ended 31 December 2008 of the associated companies.
As outlined in the accounting policies of the company and associated companies. Where the investment is in mineral exploration; of which CityView’s associated companies are all involved in mineral exploration. As outlined in Note 1a) the accounting policy of the Company, the investment is fully impaired.
CityView’s accounting policy is fully impair all direct or indirect exploration expenditure whether it is in a controlled entity or an associated company.
The disclosure at Note 10 complies with IAS 36.
2. a, b, c and 3.
We believe that Note 33 clearly outlines the Voluntary Change in Accounting Policy and the Material Misstatement. This is outlined in the 2008 Annual Report 20-F at page 45 at Note 1a) and to be read in conjunction with Note 33.
The disclosure at Note 33 complies with IAS 8 and clearly discloses the revised numbers relating to the Voluntary Change in Accounting Policy and the Material Misstatement.
If you are having difficulty understanding the disclosure we would be more than happy to discuss with you.
Page 1
Page 2
Page 3
Page 4
Page 5
Page 6
Page 7
Page 8
Page 9
Page 10
Page 11
Page 12
Page 1
Page 2
Page 3
Page 4
Page 1
Page 2
Page 3
Page 4
Page 5
Page 6
Page 7
Page 8
Page 9
Page 1
Page 2
Page 3
Page 4
Page 5
Page 6
Page 7
Page 8
Page 9
Page 10
Page 11
Page 12
Page 13
Page 14
Page 15
Page 16
Page 17
Page 18
Page 19
Page 20
Page 21