SEC Comment Letter for LYDALL — Jun 27, 2005
LYDALL INC /DE/ (CIK 0000060977)
Date: June 27, 2005 · CIK: 0000060977 · Accession: 0000000000-05-032640
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 3561 June 27, 2005 Mr. David Freeman President and Chief Executive Officer Lydall, Inc. One Colonial Road Manchester, Connecticut 06040 RE: Lydall, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 16, 2005 File No. 1-07665 Dear Mr. Freeman: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, George F. Ohsiek, Jr. Branch Chief </TEXT> </DOCUMENT>