Reshoot & Edit
A Nevada Corporation
10685 Oak Crest Avenue
Las Vegas, Nevada 89144
Telephone: 702-610-6523
September 24, 2009
VIA EDGAR TRANSMISSION AND FIRST CLASS MAIL
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U. S. Securities and Exchange Commission
Division of Corporate Finance
100 F. Street N.E.
Washington, DC 20549
Attention: Mr. Joe Foti
Senior Assistant Chief Accountant
Re: Reshoot & Edit
Form 8-K filed on August 10, 2009
File No.: 000-52439
Dear Mr. Foti:
On behalf of Reshoot & Edit, this letter responds to your September 2, 2009
comment letter, received via facsimile September 18, 2009, concerning
Item 4.01 on our Form 8-K filed with the Commission on August 10, 2009.
We respectfully note the Staff's comment, and we have amended Item 4.01 of
Form 8-K today. Per your comment letter, our amended filing includes the
statement that "On August 27, 2009, the Public Company Accounting Oversight
Board ("PCAOB") revoked the registration of Moore and Associates Chartered
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."
Further to your second comment concerning our re-audit requirements, we
intend to have our new auditors, De Joya Griffith & Company, LLC: 1) review
our interim financial statements and related notes; and 2) cause De Joya
Griffith & Company, LLC to audit all financial statements to be included in
our Form 10-K filing (including those previously audited by Moore and
Associates Chartered). The Company does not intend to rely on any financial
statements audited by Moore and Associates Chartered in such interim reports
or 10-K filings or with respect to any future financial statements filed with
the Commission.
The Company acknowledges that:
1) The Company is responsible for the adequacy and accuracy of the
disclosure in the filing;
2) 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
3) The Company 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.
We want to thank you for your assistance in our compliance with the
applicable disclosure requirements.
Respectfully submitted,
Reshoot & Edit
By: /s/ Dana Washington
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Dana Washington
Chief Executive Officer
Chief Financial Officer
cc: Mr. Patrick Kuhn
Division of Corporate Finance
U. S. Securities and Exchange Commission