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SEC Comment Letter for OI CORP (CIK 0000073773) — Jun 2, 2005

OI CORP (CIK 0000073773)
Date: June 2, 2005 · CIK: 0000073773 · Accession: 0000000000-05-027121

AI Filing Summary & Sentiment

File numbers found in text: 000-06511

Date
June 1, 2005
Author
Martin F. James
Form
UPLOAD
Company
OI CORP (CIK 0000073773)

Letter

Mail Stop 6010 June 1, 2005 Mr. Juan M. Diaz Vice President-Corporate Controller O.I. Corporation 151 Graham Road, Box 9010 College Station, Texas 77842

Re: O.I. Corporation Form 10-K for the Year Ended December 31, 2004 Form 10-Q for the Quarter Ended March 31, 2005 File No. 000-06511

Dear Mr. Diaz:

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

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 6010

      June 1, 2005

Mr. Juan M. Diaz
Vice President-Corporate Controller
O.I. Corporation
151 Graham Road, Box 9010
College Station, Texas  77842

	Re:	O.I. Corporation
		Form 10-K for the Year Ended December 31, 2004
      Form 10-Q for the Quarter Ended March 31, 2005
      File No. 000-06511

Dear Mr. Diaz:

	We have completed our review of your Form 10-K 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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</TEXT>
</DOCUMENT>