December 2, 2013
VIA FAX & EDGAR – fax # = (703)813.6985 - number of pages = 2
United States
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Attention: Martin James, Senior Assistant Staff Accountant
RE: | Remedent, Inc. |
Form 10-K for the Fiscal Year Ended March 31, 2013
Filed July 15, 2013
Amendment No. 1 to Form 10-Q for the Quarterly Period
Ended June 30, 2013
File No. 001-15975
Dear Sirs:
In connection with your November 21, 2013 letter and your comments regarding the above noted filings we wish to respond as follows:
Amendment No. 2 to Form 10-Q for the Quarterly Period Ended June 30, 2013
Item 1. Financial Statements
Review Report of Independent Registered Public Accounting Firm, page 1
1. | Grant Thornton bedrijfsrevisoren CVBA performed the required PCAOB follow up procedures to ensure that there were no changes or concerns regarding its review for the comparative period ended June 30, 2013 and provided its acknowledgement letter to allow us to file the financial statements under its review. A copy of that acknowledgement is attached to this response letter. |
2. | We believe that, referring to our answer above, that the second question is no longer applicable. |
3. | We note your observations in points #3 & #4 of your letter and accordingly, our Amendment No.1 to Form 10-Q for the quarterly period ended June 30, 2013 will be amended and filed as Amendment No. 2 to incorporate the attached Review Report. |
We also wish to acknowledge that:
· | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
· | 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 |
· | the Company may not assert staff comments as a defence in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We thank you for understanding in this matter.
Sincerely,
/s/ Philippe Van Acker
Philippe Van Acker
Chief Financial Officer
Attachments: Grant Thornton bedrijfsrevisoren CVBA acknowledgement letter