SEC Comment Letter for STRATEGIC DISTRIBUTION INC (CIK 0000073822) — Jul 12, 2005
STRATEGIC DISTRIBUTION INC (CIK 0000073822)
Date: July 12, 2005 · CIK: 0000073822 · Accession: 0000000000-05-035444
AI Filing Summary & Sentiment
Letter
Mail Stop 7010 July 12, 2005 Richard S. Martin, Chief Financial Officer Strategic Distribution, Inc. 1414 Radcliffe Street, Suite 300 Bristol, PA 19007
Re: Strategic Distribution, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 File No. 0-5228
Dear Mr. Martin:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any questions regarding our review, please direct them to Bret Johnson, Staff Accountant, at (202) 824-5478, Jeanne Baker, Assistant Chief Accountant, at (202) 942-1835 or, in their absence, to the undersigned at (202) 824-5373.
Sincerely,
John Cash
Accounting Branch Chief
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<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
July 12, 2005
Richard S. Martin, Chief Financial Officer
Strategic Distribution, Inc.
1414 Radcliffe Street, Suite 300
Bristol, PA 19007
Re: Strategic Distribution, Inc.
Form 10-K for Fiscal Year Ended December 31, 2004
File No. 0-5228
Dear Mr. Martin:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any questions regarding our review, please
direct
them to Bret Johnson, Staff Accountant, at (202) 824-5478, Jeanne
Baker, Assistant Chief Accountant, at (202) 942-1835 or, in their
absence, to the undersigned at (202) 824-5373.
Sincerely,
John Cash
Accounting Branch Chief
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Strategic Distribution, Inc.
Form 10-K
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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