SEC Comment Letter for HEICO (HEI) — Mar 31, 2008
HEICO CORP
Date: March 31, 2008 · CIK: 0000046619 · Accession: 0000000000-08-016483
AI Filing Summary & Sentiment
File numbers found in text: 001-04604
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Mail Stop 3561
March 31, 2008 Via Fax & U.S. Mail
Thomas S. Irwin Chief Financial Officer HEICO Corporation 3000 Taft St. Hollywood, FL 33021
Re: HEICO Corporation
Form 10-K for the fiscal year ended October 31, 2007
Filed December 28, 2007
File No. 001-04604
Dear Mr. Irwin:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
S i n c e r e l y , L i n d a C v r k e l B r a n c h C h i e f