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
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
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
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Mr. John T. Dickson
Agere Systems, Inc.
September 9, 2004
Page 1 of 3
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