HESKETT & HESKETT | ||
ATTORNEYS AT LAW | ||
JOHN HESKETT | 501 SOUTH JOHNSTONE, SUITE 501 | TELEPHONE (918) 336-1773 |
APRIL MATHER | BARTLESVILLE, OKLAHOMA 74003 | FACSIMILE (918) 336-3152 |
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JACK HESKETT (1932 - 2005) | ||
BILL HESKETT (1933 - 1993) | ||
27 September 2006
Mr. Ryan Rohn
Division of Corporation Finance
United States Securities and Exchange Commission
Via Electronic Transmission
Re:
Innova Pure Water, Inc.
Form 10-KSB for Fiscal Year Ended June 30, 2005
Filed October 12, 2005
File No. 000-29746
Dear Mr. Rohn:
We have been informed that today the company received notice from its auditors that the auditors will not have the financial portion of the referenced report finished by the end of this week, which was the time frame within which we had previously requested that the company be allowed to file same. We will be in further communication with the client and the accountants and will inform you of the new projected filing dates as soon as possible. In the interim, the company hereby requests permission to extend the filing date beyond that previously requested.
Please contact us if you should have any comments or further requests. Should there be any change in the above request, we will notify you immediately of any events associated thereto.
Very truly yours,
/s/ John Heskett
John Heskett
JFH:dc
