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To: scion who wrote (2079)8/2/2011 3:42:12 PM
From: scion   of 2171
 
18 The down payment of $28,732.26 was paid by IAS at closing. See copy of check attached as Exhibit “N”. The earnest money payment of $1,000.00 was initially paid by Debtor, but IAS believes that Debtor was reimbursed for the earnest money amount. IAS has not been able to locate documentation to verify conclusively that reimbursement, and in the event that the documentation cannot be found, IAS concedes that Debtor would be entitled to a credit for this $1,000.00 amount against the amount otherwise owed by Debtor to IAS.

19. All payments on the $66,000.00 Promissory Note No. 2 have been made by IAS. See copy of Payment History Report of Escrow Specialists attached as Exhibit “O”, and the copy of the checks issued by IAS attached as Exhibit “P”.

20. In order to facilitate the acquisition of seller financing for a substantial portion of the purchase price, Debtor was listed as the purchaser in Purchase Contract No. 2 and as payor for Promissory Note No. 2, and record title to the property was initially conveyed to Debtor, who was and is the president of IAS. See Deed attached as Exhibit “Q”.

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To: scion who wrote (2082)8/2/2011 3:49:54 PM
From: scion   of 2171
 
27. Debtor furnished no consideration for the purchase of any of the IAS Properties and never intended to acquire or retain legal title or ownership to any of the IAS Properties, except for the convenience of IAS in obtaining one or more loans for the purchase of the IAS Properties, the IAS Properties being purchased by IAS for the purpose of constructing Solar Power Generation facilities and being used solely for that purpose to date. See photos of the IAS Properties attached as Exhibit “S”.

28. Neither of the IAS Deeds issued by Debtor constituted a fraudulent conveyance under the Utah Fraudulent Conveyance Act or any other law, and the IAS Deeds included in Exhibit I and Exhibit R, transferred legal title to the intended and actual purchaser of the IAS Properties, namely IAS.


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To: scion who wrote (1992)9/23/2011 3:12:05 PM
From: scion   of 2171
 
"JOHNSON, NELDON P":

22 patents.

1	7,789,652		Fresnel lens angular segment manufacturing apparatus and method 
2 7,789,651 Presnel lens angular segment manufacturing apparatus and method
3 7,789,650 Fresnel lens angular segment manufacturing apparatus and method
4 7,705,560 Voltage controller

More

patft.uspto.gov 

APPL#		PAT#		NAME 
11701102 NONE US20080184037 N. P. JOHNSON FAMILY LIMITED PARTNERSHIP
11788835 NONE US20080262973 N. P. JOHNSON FAMILY LIMITED PARTNERSHIP
11504481 7705560 US20080054327 N. P. JOHNSON FAMILY LIMITED PARTNERSHIP
11644233 7789650 US20080150175 N. P. JOHNSON FAMILY LIMITED PARTNERSHIP
11827399 7789651 US20080150189 N. P. JOHNSON FAMILY LIMITED PARTNERSHIP
12005211 7789652 US20080150179 N. P. JOHNSON FAMILY LIMITED PARTNERSHIP


assignments.uspto.gov 

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From: scion9/28/2011 4:20:26 PM
   of 2171
 
Form NT 10-K - Filing Date 2011-09-28

FORM 12b-25 NOTIFICATION OF LATE FILING

sec.gov 

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To: scion who wrote (2085)9/28/2011 4:21:01 PM
From: scion   of 2171
 
INTERNATIONAL AUTOMATED SYSTEMS INC CIK#: 0000820380 (see all company filings)

sec.gov 

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To: scion who wrote (2086)9/28/2011 6:03:47 PM
From: scion   of 2171
 
June 8, 2011
Via Facsimile

LaGrand Johnson
Chief Financial Officer
International Automated Systems, Inc.
326 North SR 198
Salem, Utah 84653

Re: International Automated Systems, Inc.
Form 8-K
Filed June 3, 2011
File No. 033-16531-D

Dear Mr. Johnson:

We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.

Please respond to this letter within five 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 comments apply 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 these comments, we may have additional comments.

Item 4.01 Changes in Registrant’s Certifying Accountant

1. Please amend the Form 8-K to disclose whether there were any disagreements or
reportable events, as described in Item 304(a)(1)(iv) and Item 304(a)(1)(v), respectively,
of Regulation S-K, with Mantyla McReynolds during the two most recent fiscal years and
subsequent interim period through the date of dismissal.

2. We note your disclosure that states that there were no reportable events as defined in
“Item 304(a)(1)(iv) of Regulation S-B.” Please revise your Form 8-K to refer to Item
304(a)(1)(v) of Regulation S-K with respect to your reportable events disclosure.

3. Similarly we note that your disclosure regarding the engagement of HJ & Associates,
LLC references Regulation S-B. Please revise your Form 8-K to refer to Item 304(a)(2)
of Regulation S-K with respect to consultations with HJ & Associates.

4. If you amend your Form 8-K, include an updated Exhibit 16 letter from the former
accountant referencing the revised Form 8-K.


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 comments, 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;
* 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.

You may contact me at (202) 551-3446 if you have questions.
Sincerely,
/s/ Jaime G. John
Jaime G. John
Staff Accountant

Form UPLOAD - SEC-generated letter
sec.gov 

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To: scion who wrote (2087)9/28/2011 6:09:53 PM
From: scion   of 2171
 
Please respond to this letter within five business days by amending your filing, by providing the requested information, or by advising us when you will provide the requested response.
June 8, 2011
Via Facsimile

International Automated Systems, Inc.
326 North SR 198
Salem, Utah 84653

June 21, 2011


Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549

To whom it may concern:

In connection with the response of International Automated Systems, Inc. (the “Company”) to the SEC letter dated June 8, 2011 (SEC File No. 033–16531-D), regarding the Form 8-K filed June 3, 2011, the Company hereby acknowledges 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 defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


Sincerely,

International Automated Systems, Inc.


By: /S/ LaGrand Johnson
Its: Chief Financial Officer

Form CORRESP - Correspondence
2011-06-21
sec.gov 

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To: scion who wrote (2080)11/15/2011 7:19:07 PM
From: scion   of 2171
 
Pacer update 14 Nov 11 - docket 11-20679 Neldon P Johnson - bk Chapter: 7 Asset

ecf.utb.uscourts.gov 

Filing Date # Docket Text

11/14/2011 35 Certificate of Service (related document(s):30 Motion for Examination Under Rule 2004, 31 Notice, 34 Order on Motion for Examination) Filed by Philip G. Jones tr (Gillman, Duane) (EOD: 11/14/2011)

11/11/2011 37 Certificate of Service Re: Order. (related document(s):34 Order on Motion for Examination) Notice Date 11/11/2011. (Admin.) (EOD: 11/15/2011)

11/11/2011 36 Certificate of Service Re: Order. (related document(s):33 Order on Motion for Examination) Notice Date 11/11/2011. (Admin.) (EOD: 11/15/2011)

11/09/2011 34 Order Granting Motion For Examination of Neldon P. Johnson Under Rule 2004 (Related Doc # 30) (gci) (EOD: 11/09/2011)

11/09/2011 33 Order Granting Motion For Examination of Ina Marie Newman Under Rule 2004 (Related Doc # 27) (gci) (EOD: 11/09/2011)

11/08/2011 32 Pending Order (Ex Parte) related documents(s):30 Motion for Examination Under Rule 2004 Filed by: (Gillman, Duane) [Order# 181292] (EOD: 11/08/2011)

11/08/2011 31 Notice (related document(s):30 Motion for Examination Under Rule 2004 filed by Trustee Philip G. Jones tr) Filed by Duane H. Gillman on behalf of Philip G. Jones tr (Gillman, Duane) (EOD: 11/08/2011)

11/08/2011 30 Motion for Examination Under Rule 2004 of Neldon P. Johnson Filed by Philip G. Jones tr (Gillman, Duane) (EOD: 11/08/2011)

11/08/2011 29 Pending Order (Ex Parte) related documents(s):27 Motion for Examination Under Rule 2004 Filed by: (Gillman, Duane) [Order# 181289] (EOD: 11/08/2011)

11/08/2011 28 Notice (related document(s):27 Motion for Examination Under Rule 2004 filed by Trustee Philip G. Jones tr) Filed by Duane H. Gillman on behalf of Philip G. Jones tr (Gillman, Duane) (EOD: 11/08/2011)

11/08/2011 27 Motion for Examination Under Rule 2004 of Ina Marie Newman Filed by Philip G. Jones tr (Gillman, Duane) (EOD: 11/08/2011)


U.S. Bankruptcy Court
District of Utah (Salt Lake City)
Bankruptcy Petition #: 11-20679
Assigned to: William T. Thurman
Chapter 7
Voluntary
No asset

Show Associated Cases
Case Associated Case Type
11-20679 Neldon P Johnson 11-02393 Newman et al v. Johnson Adversary
11-20679 Neldon P Johnson 11-02395 Johnson v. Newman Adversary

Date filed: 01/20/2011

Debtor
Neldon P Johnson
4035 South 4000 West
Delta, UT 84624
SSN / ITIN: xxx-xx-9880

represented by David E. Leta
Snell & Wilmer
15 West South Temple
Suite 1200
Salt Lake City, UT 84101-1547
(801) 257-1928
Fax : (801) 257-1800
Email: dleta@swlaw.com

Engels Tejeda
Snell & Wilmer
15 West South Temple
Suite 1200
Salt Lake City, UT 84101
801-257-1900
Fax : 801-257-1881
Email: etejeda@swlaw.com

Trustee
Philip G. Jones tr
853 West Center Street
Orem, UT 84057
(801) 224-5750

represented by Duane H. Gillman
Durham Jones & Pinegar
111 East Broadway
Suite 900
P.O. Box 4050
Salt Lake City, UT 84110-4050
(801) 415-3000
Fax : (801) 415-3500
Email: dhgnotice@djplaw.com

U.S. Trustee
United States Trustee
Ken Garff Bldg.
405 South Main Street
Suite 300
Salt Lake City, UT 84111

ecf.utb.uscourts.gov 

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To: scion who wrote (2089)11/15/2011 7:39:20 PM
From: scion   of 2171
 
Bankruptcy - Johnson, Neldon P (pty)
(4 cases)
Name Case No. Case Title Chapter / Lead BK case Date Filed Party Role Date Closed

11-02393 Newman et al v. Johnson Lead BK: 11-20679 Neldon P Johnson 04/25/11 Defendant N / A

11-02395 Johnson v. Newman Lead BK: 11-20679 Neldon P Johnson 04/25/11 Plaintiff N / A

11-02548 International Automated Systems, Inc. v. Johnson et al Lead BK: 11-20679 Neldon P Johnson

07/28/11 Defendant N / A 11-20679 Neldon P Johnson 7 01/20/11 Debtor N / A


ecf.utb.uscourts.gov 

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From: scion11/17/2011 6:45:04 PM
   of 2171
 
Three days ago, on Monday Nov 14, IAS' 10-Q report for the quarter ending 9/30/2011 was due. It didn't get filed. And, they didn't file a NT 10-Q announcing it was late. Hmmmm .... does that mean they are violating SEC Rules & Regs and could therefore get some unwanted attention from them?

They haven't even filed their 10-K annual report yet. It was due on Sept 28 -- about a month and a half ago. Then, they missed the 15 day extension. As a result, they were demoted to "Pink Limited" status, which is "awarded" a yield sign next to their stock symbol.

If they don't get the 10-K filed "soon", they will be demoted AGAIN, this time to "Pink - No Information". That tier is "awarded" a stop sign next to their stock symbol.

If they finally do file their 10-K "soon", I think they will continue to be rated "Pink Limited" until after they file their late 10-Q.

I would like to know what it is that is causing the delay(s) in filing 2011's 10-K. Apparently the Pumper Patrol doesn't care. I suspect it has something to do with the new auditing firm trying to rationalize all the statements that were included in last year's (2010) 10-K, as well as all the quarterly filings since then.

Like, for instance, where the heck is that $2,360,250 in "deposits" for the "Alternative Energy Systems" that were sold/leased prior to the "birth" of RaPower3?

And, there hasn't been revenue recognized by IAS, so what the heck is it that RaPower3 has been selling since their "birth"?

And, if Neldon Johnson filed bankruptcy in early January of 2011, where did he get the funds to provide a "cash advance" of $498,082 to the company during 2010? Is the company now responsible for a portion of his debts during these bankruptcy proceedings?

These are just a few of the types of questions that a qualified CPA firm has to answer before they will approve an annual report.

I think the answers to some of those questions might expose some "interesting" situations that IAS and/or RaPower3 don't want exposed.

So, it's possible that IAS will be content with letting the Pink Sheets rating erode into the lowest tier (Pink No Information).

Not TOTALLY unrelated to the above is ... why didn't IAS sue REDCO's Ryan Davies for the "Fatal Flaws" comment he made to Needles in a public forum to the officials of the NPUA?

Wouldn't that amount to "torturous interference" (LOL), which is what those pesky pumpers tried to pin on those nasty "Paid Bashers".

If IAS didn't sue Davies for that, why would they threaten to sue those nasty "Paid Bashers" for comments made on a chat thread that those pesky pumpers themselves say is meaningless?

Oh, well. There are plenty of people who will have plenty to say about these and other issues, if/when they are "invited" to share their stories. I'm sure Davies has some interesting things to say.

The attorneys will likely select only witnesses to appear who haven't perjured themselves in past court appearances. Right, MaddDawg?

Hey, Shepard -- are you ready to sit down with an IRS agent and me to determine whether or not those NON-EXISTENT "Alternative Energy Systems" qualify as being "Placed in Service" so they would qualify for the 30% Federal Renewable Energy Tax Credit?

You're ready to justify your claim, right? I know I am, so I suspect you would be, too.

Hey, I know. Let's you, me, and an IRS agent attend the heavily rumored "complete demo" that is supposed to happen pre-Thanksgiving.

Golly, I sure hope it doesn't get delayed. Poor ol' goodbet will be sooooo disappointed.

Sure is a pretty day.

TED

By: TEDennis
17 Nov 2011, 04:41 PM EST
Rating: You rated it: Msg. 202583 of 202584
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