SEC Comment Letter for SCOTTS LIQUID GOLD INC (HKHC, SLGDD) (CIK 0000088000) (HKHC) — May 5, 2005
SCOTTS LIQUID GOLD INC (HKHC, SLGDD) (CIK 0000088000)
Date: May 5, 2005 · CIK: 0000088000 · Accession: 0000000000-05-022037
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0510
May 5, 2005
via U.S. mail and facsimile
Mr. Jeffry B. Johnson
Treasurer and Chief Financial Officer
Scott`s Liquid Gold-Inc.
4880 Havana Street
Denver, Colorado 80239
RE: Form 10-K for the fiscal year ended December 31, 2004
File No. 1-13458
Dear Mr. Johnson:
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 Nudrat Salik, Staff Accountant, at
(202) 942-7769 or, in her absence, to the undersigned at (202)
942-
1774.
Sincerely,
Rufus Decker
Accounting Branch Chief
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Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>