CORRESP: A correspondence can be sent as a document with another submission type or can be sent as a separate submission.
Published on April 30, 2007
Visualant,
Incorporated
500
Union
Street, Suite 406
Seattle,
Washington
98101
April
26,
2007
Mr.
Milwood Hobbs
Staff
Accountant
U.S.
Securities and Exchange Commission
Division
of Corporate Finance
450
Fifth
Street, NW
Washington,
D.C. 20549
| Re: |
Visualant,
Incorporated
Form
10-KSB for Fiscal Year Ended 9/30/2006
Filed
on January 16, 2007
File
No. 0-30262
|
Dear
Mr.
Hobbs,
Please
find our further response to your comments on the Form 10-KSB for the Fiscal
Year Ended September 30, 2006 filed by Visualant, Inc. (the “Company”). In
connection with our response, the Company acknowledges that: (i) the Company
is
responsible for the adequacy and accuracy of the disclosures in the filing;
(ii)
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
(iii) 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.
Please
find below the comment enumerated in your letter dated April 13, 2007 and the
Company’s response thereto.
Item
8A. Controls and Procedures, page 11
(a)
Evaluation of Disclosure Controls and Procedures
Comment—We
have
read your response to comment 7 of our letter dated February 7, 2007 regarding
your use of the phrase “material information” in your conclusion relating to the
effectiveness of your disclosure controls and procedures. Please also revise
your disclosure to indicate that you performed your evaluation “as of the end of
the period covered by the report” rather than a specific date. See SEC Release
No.33-8238, Section II.F.3.
Response—In
the
Company’s future filings of Forms 10-KSB and 10-QSB, we will indicate that we
performed our evaluation as of the end of the period covered by the report
rather than a specific date. Since the specific date indicated on our report
filed on February 16, 2007 was accurate, the change will be made on a
prospective basis.
Should
you have any comments or questions, please call me at (206)
232-2360.
Best
regards,
/s/
Bradley E. Sparks
Bradley
E. Sparks
CEO,
President and Director
Visualant,
Inc.
(206)
232-2360