SEC Comment Letter for LONGVIEW FIBRE CO (CIK 0000060302) — May 27, 2005
LONGVIEW FIBRE CO (CIK 0000060302)
Date: May 27, 2005 · CIK: 0000060302 · Accession: 0000000000-05-026398
AI Filing Summary & Sentiment
File numbers found in text: 001-10061
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DIVISION LETTERHEAD
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405
DIVISION OF
CORPORATION FINANCE
May 27, 2005
Mr. L.J. McLaughlin
Senior Vice President-Finance,
Secretary and Treasurer
Longview Fibre Company
300 Fibre Way
Longview, Washington 98632
Re: Longview Fibre Company
Item 4.02 Form 8-K
Filed May 25, 2005
File No. 001-10061
Dear Mr. McLaughlin:
We have reviewed your Item 4.02 Form 8-K for compliance with
the
form requirements and have the following comment.
1. We note that you intend to file restated financial statements.
However you have not indicated when you intend to do so. Please
tell
us when you intend to file restated financial statements. We may
have
further comment after you file the restated financial statements.
You should file an amendment to the Form 8-K in response to
this
comment on or before June 6, 2005.
If you have any questions, please call April Sifford at (202)
551-3684.
Sincerely,
April Sifford
Branch Chief
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