SEC Comment Letter for AMERICAN CONSUMERS INC (CIK 0000004811) — Apr 20, 2005

AMERICAN CONSUMERS INC (CIK 0000004811)
Date: April 20, 2005 · CIK: 0000004811 · Accession: 0000000000-05-019309

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AI Filing Summary & Sentiment

Date

April 20, 2005

Author

Branch Chief

Form

UPLOAD

Company

AMERICAN CONSUMERS INC (CIK 0000004811)

Letter

April 20, 2005 Michael A. Richardson President and Chief Executive Officer American Consumers, Inc. 55 Hannah Way Rossville, GA 30741

RE: Form 10-K for the fiscal year ended May 29, 2004 Filed August 26, 2004 File No. 0-05815

Dear Mr. Richardson,

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

								April 20, 2005

Michael A. Richardson
President and Chief Executive Officer
American Consumers, Inc.
55 Hannah Way
Rossville, GA 30741

RE:	Form 10-K for the fiscal year ended May 29, 2004
      Filed August 26, 2004
	File No.  0-05815

Dear Mr. Richardson,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

									George F. Ohsiek, Jr.
									Branch Chief

</TEXT>
</DOCUMENT>

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