SEC Comment Letter for Forward Industries, Inc. (FORD) (CIK 0000038264) (FWDI) — Mar 20, 2006
Forward Industries, Inc. (FORD) (CIK 0000038264)
Date: March 20, 2006 · CIK: 0000038264 · Accession: 0000000000-06-013266
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE AND U.S. MAIL
March 10,
2006
Douglas W. Sabra
Chief Financial Officer
Forward Industries, Inc.
1801 Green Road, Suite E
Pompano Beach, FL 33064
RE: Form 10-KSB for Fiscal Year Ended September 30, 2005
Form 10-QSB for Fiscal Quarter Ended December 31, 2005
File No. 0-6669
Dear Mr. Sabra:
We have completed our review of your Form 10-KSB 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 Ernest Greene, Staff Accountant, at
(202) 551-3733 or in his absence, Jeanne Baker, Assistant Chief
Accountant, at (202) 551-3691.
Sincerely,
Rufus Decker
Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>