SEC Comment Letter for DONALDSON Co INC (DCI) (CIK 0000029644) (DCI) — May 3, 2005
DONALDSON Co INC (DCI) (CIK 0000029644)
Date: May 3, 2005 · CIK: 0000029644 · Accession: 0000000000-05-021475
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0510
May 3, 2005
via U.S. mail and facsimile
Mr. Thomas R. VerHage
Vice President and Chief Financial Officer
Donaldson Company, Inc.
1400 West 94th Street
Minneapolis, Minnesota 55431
RE: Form 10-K for the fiscal year ended July 31, 2004
Forms 10-Q for the quarters ended October 31, 2004 and
January 31, 2005
File No. 1-07891
Dear Mr. VerHage:
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 Tracey Houser, Staff Accountant, at
(202) 942-1989 or, in her absence, to the undersigned at (202)
942-
1798.
Sincerely,
John Hartz
Senior Assistant Chief
Accountant
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Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
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