SEC Comment Letter for ROANOKE ELECTRIC STEEL CORP (CIK 0000084278) — Oct 31, 2005
ROANOKE ELECTRIC STEEL CORP (CIK 0000084278)
Date: Oct. 31, 2005 · CIK: 0000084278 · Accession: 0000000000-05-055239
AI Filing Summary & Sentiment
Letter
Mail Stop 7010 November 1, 2005 Mr. Mark G. Meikle Vice President, Finance and Chief Financial Officer Roanoke Electric Steel Corporation P.O. Box 13948 Roanoke, Virginia 24038-3948
RE: Form 10-K for fiscal year ended October 31, 2004 Forms 10-Q for the periods ended January 31, April 30 and July 31, File No. 0-2389
Dear Mr. Meikle:
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 further questions regarding our review of your filings, please direct them to Scott Watkinson, Staff Accountant, at (202) 551-3741 or, in his absence, to the undersigned at (202) 551- 3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
November 1, 2005
Mr. Mark G. Meikle
Vice President, Finance and Chief Financial Officer
Roanoke Electric Steel Corporation
P.O. Box 13948
Roanoke, Virginia 24038-3948
RE: Form 10-K for fiscal year ended October 31, 2004
Forms 10-Q for the periods ended January 31, April 30 and July 31,
2005
File No. 0-2389
Dear Mr. Meikle:
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 further questions regarding our review of
your
filings, please direct them to Scott Watkinson, Staff Accountant,
at
(202) 551-3741 or, in his absence, to the undersigned at (202)
551-
3769.
Sincerely,
Rufus Decker
Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
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