SEC Comment Letter for ALLIED DEFENSE GROUP INC (CIK 0000003952) — Oct 20, 2005
ALLIED DEFENSE GROUP INC (CIK 0000003952)
Date: Oct. 20, 2005 · CIK: 0000003952 · Accession: 0000000000-05-053548
AI Filing Summary & Sentiment
Letter
VIA FACSIMILE AND U.S. MAIL October 19, Robert P. Dowski Chief Financial Officer The Allied Defense Group, Inc. 8000 Towers Crescent Drive, Suite 260 Vienna, Virginia 22182
RE: Form 10-K for Fiscal Year Ended December 31, 2004 File No. 1-11376
Dear Mr. Dowski:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Ernest Greene, Staff Accountant, at (202) 551-3733 or in his absence, to Scott Watkinson, Staff Accountant, at (202) 551-3741.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE AND U.S. MAIL
October 19,
2005
Robert P. Dowski
Chief Financial Officer
The Allied Defense Group, Inc.
8000 Towers Crescent Drive, Suite 260
Vienna, Virginia 22182
RE: Form 10-K for Fiscal Year Ended December 31, 2004
File No. 1-11376
Dear Mr. Dowski:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Ernest Greene, Staff Accountant, at
(202) 551-3733 or in his absence, to Scott Watkinson, Staff
Accountant, at (202) 551-3741.
Sincerely,
Rufus Decker
Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
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