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<SEC-DOCUMENT>0001477932-10-000131.txt : 20100422
<SEC-HEADER>0001477932-10-000131.hdr.sgml : 20100422

<ACCEPTANCE-DATETIME>20100305151558

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0001477932-10-000131

CONFORMED SUBMISSION TYPE:	8-K/A

PUBLIC DOCUMENT COUNT:		4

CONFORMED PERIOD OF REPORT:	20091230

ITEM INFORMATION:		Changes in Registrant's Certifying Accountant

ITEM INFORMATION:		Financial Statements and Exhibits

FILED AS OF DATE:		20100305

DATE AS OF CHANGE:		20100308


FILER:


	COMPANY DATA:	

		COMPANY CONFORMED NAME:			SPATIALIZER AUDIO LABORATORIES INC

		CENTRAL INDEX KEY:			0000890821

		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]

		IRS NUMBER:				954484725

		STATE OF INCORPORATION:			DE

		FISCAL YEAR END:			1231



	FILING VALUES:

		FORM TYPE:		8-K/A

		SEC ACT:		1934 Act

		SEC FILE NUMBER:	000-26460

		FILM NUMBER:		10660432



	BUSINESS ADDRESS:	

		STREET 1:		2025 GATEWAY PLACE

		STREET 2:		SUITE 365

		CITY:			SAN JOSE

		STATE:			CA

		ZIP:			95110

		BUSINESS PHONE:		3102273370



	MAIL ADDRESS:	

		STREET 1:		2625 TOWNSGATE ROAD

		STREET 2:		SUITE 330

		CITY:			WESTLAKE VILLAGE

		STATE:			CA

		ZIP:			91361



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D.C. 20459</font></div>
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REPORT PURSUANT TO SECTION 13 OR 15(d)</font></div>
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THE SECURITIES EXCHANGE ACT OF 1934</font></div>
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appropriate box below if the Form&#160;8-K filing is intended to simultaneously
satisfy the filing obligation of the Registrant under any of the following
provisions (<font style="DISPLAY: inline; FONT-STYLE: italic">
see</font>&#160;&#160;General Instruction A.2. below):</font></div>
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</a></font></div>
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4.01 Changes in Registrant&#8217;s Certifying Accountant</font></div>
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December 30, 2009, Spatializer Audio Laboratories, Inc. (the &#8220;Company&#8221;)
announced that the Board of Directors of the Company by mutual consent had
terminated the appointment of Schumacher &amp; Associates, Inc. (&#8220;Schumacher&#8221;)
as independent certifying accountants of the Company, and appointed the firm of
Ramirez International Financial &amp; Accounting Services, Inc. (&#8220;Ramirez
International&#8221;) as the new independent certifying accountants of the
Company.</font></div>
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Company stated in its December 30, 2009 Form 8-K that, during its two most
recently completed fiscal quarters ended June 30 and September 30, 2009 and
through the termination date of December 30, 2009, there were over the period
two disagreements between Schumacher and the Company.&#160;&#160;In response to
a February 22, 2010 Staff comment letter, this Form
8-K/A is being filed to upgrade the Company&#8217;s prior disclosures.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The first
disagreement involved whether the Company should be filing as a development
stage company.&#160; The second involved the valuations associated with the
Company&#8217;s July 7, 2009 stock issuance which dispute culminated in the voiding of
the transaction as discussed in the Company&#8217;s Form 8-K filed&#160;&#160;November
23, 2009.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">With
regard to the first disagreement, Schumacher believed that the Company may be a
development stage company and suggested contacting the SEC for
guidance.&#160; If this method had been followed, the effect
on the financial statements would be the presentation
of&#160;&#160;&#160;cumulative balances from the date the Company would have
become a development stage Company and footnote disclosure. &#160;The
Company had concluded, in its Form 10-K disclosure for the period ended December
31, 2008 that, &#8220;&#8230; it should sell the Company or identify a merger partner. There
can be no assurances that the Company will be successful in completing such a
transaction or be able to maintain sufficient liquidity over a period of time
that will allow it to carry out this action, in which case the Company might be
forced to dissolve or seek protection under the Federal bankruptcy statutes, or
both...&#8221; Based on these circumstances and FASB pronouncements (as well as the
advice of an outside consultant), the Board of Directors believed and continues
to believe the Company is not a development stage company and no additional
disclosures are necessary.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">With
regard to the second disagreement, the valuation issue, Schumacher believed that
alternative valuation methods should be used when there is minimal active market
trading, and as such, suggested the valuation be based on the sale of control of
comparable shell companies.&#160;&#160;Schumacher also believed that recording
the consideration for the purchase of the shares would include cash
consideration plus the value of services performed. When an outside consultant
noted that the price per share paid was below the Company&#8217;s .01 par value per
share, an<font style="DISPLAY: inline; FONT-STYLE: italic">&#160;&#160;ultra
vires</font>&#160;&#160;act, an immediate rescission was affected thereby
voiding the prior transaction. (The Company did consider FAS 116, paragraph 9,
and determined that the contributed services were clerical in nature, and, under
such accounting authority should be excluded, and, in any event was not material
and did not equal the difference in par value per share.)&#160;&#160;Since this
transaction occurred and was rescinded within the Company&#8217;s third quarter, no
restatement for prior periods is required.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">With
respect to the two above disagreements, the Board of Directors discussed the
subject&#160;&#160;matter of the disagreements with the former accountants
Schumacher and authorized them to respond fully to the inquires of the successor
accountants concerning the subject matter of the
disagreements.</font> </div>
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reflected in Schumacher&#8217;s letter dated December 30, 2009, again on February 19,
2010, and February 25, 2010 there were no further
disagreements with Schumacher on accounting principle or practice, financial
statement disclosure or auditing scope, procedure or accounting
issue.</font></div>
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disagreement was considered by the Company&#8217;s Board of Directors and, as part of
that consideration, provided Schumacher with a copy of this amended disclosure
and requested that it furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether or not it agrees with the
above statements. A copy of such updated letter is attached hereto as an exhibit
to this Current Report on this Form 8-K/A.</font></div>
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to the requirements of the Securities Exchange Act of 1934, Registrant has duly
caused this Report to be signed on its behalf by the undersigned hereunto duly
authorized.</font></div>
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      </font></td>
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      Jay Gottlieb</font></div>
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      </font></td>
          </tr><tr>
            <td align="left" valign="top" width="47%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td align="left" valign="top" width="5%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>ex16_1.htm
<DESCRIPTION>CERTIFICATE
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      <div style="DISPLAY: block; TEXT-INDENT: 0pt; TEXT-ALIGN: right"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">EXHIBIT
16.1</font></div>
    </div>
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    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt; TEXT-ALIGN: center"> <font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: times new roman">SCHUMACHER
&amp; ASSOCIATES, INC.</font> </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Certified
Public Accountants</font> </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">7931
S. Broadway, #314</font> </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Littleton,
CO 80122</font> </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"> <font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">(303)
480-5037 FAX (303) 379-5394</font> </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">March 5,
2010</font> </div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 219.6pt" align="left"> <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">United
States Securities and Exchange Commission Mail Stop 11-3</font> </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">450 Fifth
Street, N. W.</font> </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"> <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Washington
D.C. 20549</font> </div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 259.2pt" align="left"> <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Re:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Spatializer
Audio Laboratories, Inc. Dear Sirs/Madams:</font> </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">The
undersigned Schumacher &amp; Associates, Inc. previously acted as independent
accountants to audit the financial statements of Spatializer Audio Laboratories,
Inc. We are no longer acting as independent accountants to the
Company.</font> </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"> <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">This
letter will confirm that we have read Spatializer Audio Laboratories, Inc.'s
statements included under Item 4 of its Form 8-K/A-1 filed on or about March 5,
2010, and we agree with such statements as they relate to us, except that we
have no basis to agree or disagree with the statement regarding the board's
approval to dismiss our firm, and with the other statements of the Company in
the remainder of the Current Report on Form 8-K.</font> </div>
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consent to the filing of this letter as an exhibit to the foregoing report on
Form 8-K. Very truly,</font> </div>
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<DOCUMENT>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">March 5,
2010</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
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MESSENGER AND EDGAR FILING AS CORRESPONDENCE</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">David
Burton, Staff Accountant</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">U.S.
Securities and Exchange Commission</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Division
of Corporation Finance</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mail Stop
3030</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
D.C. 20549</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Re:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Spatializer
Audio Laboratories, Inc. (&#8220;SPZR&#8221;); File No. 0-26460 </font><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SPZR
Form 8-K/A Filed February 19, 2010 Relating to Item 4.01</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dear Mr.
Burton:</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This
letter is in response to the comments of the Division of Corporation Finance
staff (the &#8220;Staff&#8221;) of the U.S. Securities and Exchange Commission (the
&#8220;Commission&#8221;) with respect to the above-referenced filing of Spatializer Audio
Laboratories, Inc. (&#8220;SPZR&#8221; or the &#8220;Company&#8221;) as set forth in your comment letter
dated February 22, 2010 (the &#8220;Comment Letter&#8221;).&#160;&#160;The Company hereby
responds to each of the Staff&#8217;s outstanding Comments.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">For the
convenience of the Staff, we have reproduced the Staff&#8217;s comments from the
Comment Letter <font style="DISPLAY: inline; FONT-STYLE: italic">in
Italics</font>.&#160;&#160;The responses to those Comments immediately follow
the reproduced Staff comments.&#160;&#160;The Company&#8217;s Form 8-K/A referred to
herein is being filed concurrently on EDGAR.&#160;&#160;By way of background
(and as reflected in the prior auditor&#8217;s letters dated December 30, 2009 and
February 19, 2010 and appended to the SPZR&#8217;s respective Form 8-K/A), there were
no further disagreements with Schumacher on accounting principle or practice,
financial statement disclosure or auditing scope or procedure.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Form 8-K/A dated December
30, 2009</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Item
4-01.&#160;&#160;Changes in Registrant&#8217;s Certifying
Accountant</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">1.</font></div>
            </td>
            <td>
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">We
      note the additional language provided in the third paragraph in response
      to prior comment 1.&#160;&#160;However, such information does not address
      the disclosure requirements of Item 304(a)(1)(iv) of Regulation S-K for
      statements (B) and (C).&#160;&#160;Specifically, state whether your board
      of directors discussed the subject matter of the disagreements with the
      former accountant: and state whether you authorized the former accountant
      to respond fully to the inquiries of the successor accountant concerning
      the subject matter of the disagreement and if not, describe the nature of
      any limitation thereon and the reason therefore.&#160;&#160;Please amend
      your report to include these
disclosures.</font></div>
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        </div>
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    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div align="center">
        <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
              <td width="50%">

                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">David
      Burton</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">United
      States Securities and Exchange Commission</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Division
      of Corporation Finance</font></div>
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Page
      2&#160;&#160;</font></div>
              </td>
              <td valign="bottom" width="50%" style="TEXT-ALIGN: right"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">March 5,
    2010</font></td>
            </tr></table>
      </div>
      <div>&#160;</div>
      <div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Response to Comment 1:</font> The
requested revisions have been incorporated into the SPZR Form 8-K/A being filed
concurrently.</font></div>
      </div>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">2.</font></div>
            </td>
            <td>
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">Please
      refer to prior comment 2.&#160;&#160;Although you state the existence and
      nature of the disagreement, there was no statement made as to the effect
      on the financial statements if the method had been followed which the
      former accountant apparently would have concluded was
      required.&#160;&#160;Please refer to Item 304(b) of Regulation S-K and
      amend your report to include this
disclosure.</font></div>
            </td>
          </tr></table>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Response to Comment
2:</font>&#160;&#160;The requested revisions have been incorporated into the
SPZR Form 8-K/A being filed concurrently.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">3.</font></div>
            </td>
            <td>
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">To
      the extent that you amend the Form 8-K to comply with our comments,
      pleaser obtain and file an Exhibit 16 letter from the former accountant
      stating whether the accountant agrees with your Item 304 disclosures, or
      the extent to which the accountant does not
  agree.</font></div>
            </td>
          </tr></table>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Response to Comment
3:</font>&#160;&#160;&#160;The updated Accountant&#8217;s Letter is appended to this
Form 8-K/A as Exhibit 16.1</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
appreciate your consideration of this matter and trust the Staff has no further
comments, believing as we do that this response and the associated Form 8-K/A
are fully responsive to the issues posed. We, of course, stand ready to respond
to any further questions you may have and/or if you require additional
information.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div align="center">
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
            <td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            <td width="50%">

              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Sincerely,</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><br></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">/s/
      Carl N. Duncan</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><br></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Carl
      N. Duncan</font></div>
            </td>
          </tr></table>
    </div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">cc:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Jay
Gottlieb</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Gregg Schneider</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Michael C. Pearce</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Dave Sherwood</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Mick Schumacher/Lois
Huston</font></div>
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