SEC Comment Letter for COBRA ELECTRONICS CORP (CIK 0000030828) — Jul 27, 2005

COBRA ELECTRONICS CORP (CIK 0000030828)
Date: July 27, 2005 · CIK: 0000030828 · Accession: 0000000000-05-038541

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AI Filing Summary & Sentiment

Date

July 12, 2005

Author

Carlos Pacho

Form

UPLOAD

Company

COBRA ELECTRONICS CORP (CIK 0000030828)

Letter

July 12, 2005 Mr. Michael Smith Senior Vice President and Chief Financial Officer Cobra Electronics Corporation 6500 West Cortland Street Chicago, IL 60707

RE: Cobra Electronics Corporation Form 10-K for the fiscal year ended December 31, 2004 Filed March 31, 2005 File No. 0-00511

Dear Mr. Smith:

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

Sincerely,
Carlos Pacho

Show Raw Text

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

      July 12, 2005

Mr. Michael Smith
Senior Vice President and Chief Financial Officer
Cobra Electronics Corporation
6500 West Cortland Street
Chicago, IL  60707

	RE:	Cobra Electronics Corporation
		Form 10-K for the fiscal year ended December 31, 2004
		Filed March 31, 2005
		File No. 0-00511

Dear Mr. Smith:

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

								Sincerely,

								Carlos Pacho

</TEXT>
</DOCUMENT>

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