Dewmar International BMC Inc (DEWM)

[21ZNA9]

SEC Suspension Coming?


Marco Moran
President
Dewmar International BMC, Inc
132 E. Northside Dr., Suite C
Clinton, Mississippi 39056
Re: Dewmar International BMC, Inc
Item 4.01 Form 8-K
Filed June 25, 2013
File No. 001-32032
Dear Mr. Moran:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advising us when you will provide the requested
response. If you do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in
response to this comment, we may have additional comments.
Item 4.01 Form 8-K
1. Amend the report to include all of the information required by Item 304 of Regulation SK. Additionally, include a letter from the former accountants addressing the revised
disclosures.
We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require. Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
In responding to our comment, please provide a written statement from the company
acknowledging that:
? the company is responsible for the adequacy and accuracy of the disclosure in the filing;
Marco Moran
Dewmar International BMC, Inc.
June 28, 2013
Page 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
? 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.
If you have any questions, please call me at [phone].
Sincerely,
/s/ Blaise A. Rhodes
Blaise A. Rhodes
Staff Accountant
Office of Beverages, Apparel and
Mining

http://www.sec.gov/Archives/edgar/data/1269879/000000000013035608/0000000000-13-035608-index.htm