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SEC Comment Letter for BIOMERICA INC (BMRA) (CIK 0000073290) (BMRA) — Apr 14, 2005

BIOMERICA INC (BMRA) (CIK 0000073290)
Date: April 14, 2005 · CIK: 0000073290 · Accession: 0000000000-05-018200

AI Filing Summary & Sentiment

Date
April 14, 2005
Author
Martin F. James
Form
UPLOAD
Company
BIOMERICA INC (BMRA) (CIK 0000073290)

Letter

Mail Stop 0306 April 14, 2005 Mr. Zackary S. Irani President, Director and Chief Executive Officer Biomerica, Inc. 1533 Monrovia Avenue Newport Beach CA 92663

RE: Biomerica, Inc. Form 10-KSB for the fiscal year ended May 31, 2004 Filed September 10, 2004 File No. 0-08765

Dear Mr. Irani:

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

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
??

Show Raw Text
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Mail Stop 0306

April 14, 2005

Mr. Zackary S. Irani
President, Director and Chief Executive Officer
Biomerica, Inc.
1533 Monrovia Avenue
Newport Beach CA 92663

RE:	Biomerica, Inc.
	Form 10-KSB for the fiscal year ended May 31, 2004
      Filed September 10, 2004
	File No. 0-08765

Dear Mr. Irani:

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

							Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant
??

??

??

??

Mr. John T. Dickson
Agere Systems, Inc.
September 9, 2004
Page 1 of 3

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