[Services Acquisition Corp. International Letterhead] Services Acquisition Corp. International 401 East Olas Blvd., Suite 1140 Fort Lauderale, Florida 33301 November 8, 2006 VIA EDGAR AND FEDEX Raquel Howard, Staff Accountant Division of Corporation Finance Securities and Exchange Commission 100 F Street, North East Washington, DC 20549 RE: SERVICES ACQUISITION CORP. INTERNATIONAL ITEM 4.02 FORM 8-K FILED AUGUST 3, 2006 FILE NO. 001-32552 Dear Ms. Howard: Services Acquisition Corp. International (the "Company"), responds as follows to the Staff's legal comments dated August 22, 2006 relating to the above-captioned Form 8-K. Please note that for the Staff's convenience, we have recited the Staff's comment and provided our response to such comment immediately thereafter. 1. Please revise your filing to disclose when you concluded that your financial statements should no longer be relied on. WE HAVE AMENDED THE TEXT OF THE FILING IN ACCORDANCE WITH THE STAFF'S REQUEST. PLEASE SEE THE AMENDED 8-K FILING. Closing Comments ---------------- At the request of the Staff, we acknowledge that (i) we are responsible for the adequacy and accuracy of the disclosure in the filing; (ii) Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and (iii) we may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Services Acquisition Corp. International Raquel Howard, Staff Accountant Securities and Exchange Commission November 8, 2006 Page 2 Please do not hesitate to contact the Company directly should you require any further information with respect to this filing. Sincerely, /s/ Thomas E. Aucamp ------------------------ Thomas E. Aucamp Vice President and Director
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CORRESP Filing
Jamba (JMBA) Inactive CORRESPCorrespondence with SEC
Filed: 8 Nov 06, 12:00am