SEC Comment Letter for GPS INDUSTRIES, INC. (CIK 0000029233) — Dec 8, 2005

GPS INDUSTRIES, INC. (CIK 0000029233)
Date: Dec. 8, 2005 · CIK: 0000029233 · Accession: 0000000000-05-061420

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AI Filing Summary & Sentiment

Date

December 6, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

GPS INDUSTRIES, INC. (CIK 0000029233)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORP ORA TION FINANCE December 6, 2005 Via U.S. Mail and Fax (604) 576-7460 Michael Martin Corporate Controller GPS Industries, Inc. 5500 152nd Street Suite 214 Surrey, British Columbia V3S-5J9 Form 10-Q for the quarters ended March 31 and June 30, 2005 File No. 0-30104

RE: GPS Industries, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed April 18, 2005

Dear Mr. Martin:

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

Sincerely,
Larry Spirgel
Assistant Director

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

       DIVISION OF
CORP ORA TION FINANCE

Mail Stop 0407

        December 6, 2005

Via U.S. Mail and Fax (604) 576-7460
Michael Martin
Corporate Controller
GPS Industries, Inc.
5500 152nd Street
Suite 214
Surrey, British Columbia V3S-5J9

 RE: GPS Industries, Inc.
Form 10-K for the fiscal year ended December 31, 2004
Filed April 18, 2005

Form 10-Q for the quarters ended March 31 and June 30, 2005
File No. 0-30104

Dear Mr. Martin:

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

Sincerely,

Larry Spirgel
Assistant Director

SecProbe.io