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SEC Comment Letter for BRESLER & REINER INC (CIK 0000014073) — Oct 18, 2005

BRESLER & REINER INC (CIK 0000014073)
Date: Oct. 18, 2005 · CIK: 0000014073 · Accession: 0000000000-05-052979

AI Filing Summary & Sentiment

File numbers found in text: 000-06201

Date
October 17, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
BRESLER & REINER INC (CIK 0000014073)

Letter

Mail Stop 4561 VIA U.S. MAIL AND FAX (301) 945-4301 Mr. Darryl M. Edelstein Chief Financial Officer Bresler & Reiner, Inc. 11140 Rockville Pike, Suite 620 Rockville, MD 20852

Re: Bresler & Reiner, Inc. Form 10-K for the year ended December 31, 2004 Filed March 31, 2005 File No. 000-06201

Dear Mr. Edelstein:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Steven Jacobs
Accounting Branch Chief

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

      	October 17, 2005

Mail Stop 4561

VIA U.S. MAIL AND FAX (301) 945-4301

Mr. Darryl M. Edelstein
Chief Financial Officer
Bresler & Reiner, Inc.
11140 Rockville Pike, Suite 620
Rockville, MD  20852

      Re:	Bresler & Reiner, Inc.
      Form 10-K for the year ended December 31, 2004
      Filed March 31, 2005
      File No. 000-06201

Dear Mr. Edelstein:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

      Steven Jacobs
      Accounting Branch Chief

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</TEXT>
</DOCUMENT>