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SEC Comment Letter for COLONIAL COMMERCIAL CORP (CIK 0000021828) — Jun 23, 2005

COLONIAL COMMERCIAL CORP (CIK 0000021828)
Date: June 23, 2005 · CIK: 0000021828 · Accession: 0000000000-05-031995

AI Filing Summary & Sentiment

Date
June 23, 2005
Author
Rufus Decker
Form
UPLOAD
Company
COLONIAL COMMERCIAL CORP (CIK 0000021828)

Letter

June 23, 2005 via U.S. mail and facsimile Bernard Korn, Chief Executive Officer Colonial Commercial Corp. 120 New South Road Hicksville, NY 11801

RE: Form 10-K for the fiscal year ended December 31, 2004 File No. 1-6663

Dear Mr. Korn:

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

Sincerely,
Rufus Decker
Accounting Branch Chief

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

      June 23, 2005

via U.S. mail and facsimile

Bernard Korn, Chief Executive Officer
Colonial Commercial Corp.
120 New South Road
Hicksville, NY  11801

	RE:	Form 10-K for the fiscal year ended December 31, 2004
			File No. 1-6663

Dear Mr. Korn:

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

								Sincerely,

								Rufus Decker
								Accounting Branch Chief

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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

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