SEC Comment Letter for Dominari Holdings Inc. (DOMH) (CIK 0000012239) (DOMH) — Sep 26, 2006
Dominari Holdings Inc. (DOMH) (CIK 0000012239)
Date: Sept. 26, 2006 · CIK: 0000012239 · Accession: 0000000000-06-046502
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Mail Stop 7010
August 23, 2005
Mr. Richard C. Levin
Chief Executive Officer, President
and Chief Financial Officer,
Spherix Incorporated
12051 Indian Creek Court
Beltsville, Maryland 20705
RE: Form 10-K for the fiscal year ended December 31, 2004
Forms 10-Q for the periods ended March 31 and June 30,
2005
File No. 0-5576
Dear Mr. Levin:
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 Scott Watkinson, Staff Accountant,
at(202) 551-3741 or, in his absence, to the undersigned at (202)
551- 3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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Mr. Richard C. Levin
Spherix Incorporated
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF CORPORATION FINANCE