September 14, 2009
United States Securities & Exchange Commission
Mail Stop 3561
Washington, D.C. 20549-0405
Attention:Ta Tanisha Meadows
RE: 2008 Re-Audit Process and reply to 09/08/2009 letter
Dear Ms. Meadows:
This letter shall serve to reply to those certain letters from you, dated September 2, 2009 and September 8, 2009. In this regard please be advised as follows:
September 2, 2009 Letter:
The Board of Directors of Skye International inc. (the “Company”) today adopted a resolution discharging its current auditor in favor of the appointment of the independent audit firm Mantyla McReynolds. The retainer of Mantyla McReynolds includes a provision for the re-audit of the financial statements for the
year ended December 31, 2008. The Company hopes to commence the re-audit process later this week and complete the re-audit in advance of the upcoming form 10Q filing for the period ended September 30, 2009.
September 8, 2009 Letter:
In connection with the comments provided herein we hereby acknowledge and cofirm that:
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The Company is responsible for the adequacy and accuracy of the disclosures in the filing; |
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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 |
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The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the Federal Securities laws of the United States. |
Respectfully,
Gregg C. Johnson
Chief operating Officer
