January 20, 2006 | ||
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Via EDGAR | ||
Amit Pande Assistant Chief Accountant United States Securities and Exchange Commission Washington, D.C. 20549 | ||
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Re: National Rural Utilities Cooperative Finance Corporation Form 8-K Filed January 12, 2006 File No. 001-07102 | ||
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Dear Mr. Pande: | ||
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This letter responds to your comment letter dated January 17, 2006 and faxed to our office on January 19, 2006 regarding the Form 8-K noted above. National Rural Utilities Cooperative Finance Corporation filed the restated financial statements referenced in your letter and the Form 8-K on January 19, 2006. We also call to your attention that subsequent to the filing of those restated financial statements, our former auditor (Ernst & Young LLP) discovered a typographical error in its form of consent at Exhibit 23.2 (the consent refers to Form 10-K rather than Form 10-K/A). We intend to file a Form 10-K/A today to replace that consent. | ||
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National Rural Utilities Cooperative Finance Corporation acknowledges that: | ||
* | the company is responsible for the adequacy and accuracy of the disclosure in the filing; | |
* | 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 | |
* | The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States. | |
Sincerely, | ||
Steven L. Lilly | ||
Chief Financial Officer |
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CORRESP Filing
National Rural Utilities Cooperative Finance (NRUC) CORRESPCorrespondence with SEC
Filed: 20 Jan 06, 12:00am