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SEC Comment Letter for Paragon Technologies, Inc. (CIK 0000090045) — May 31, 2005

Paragon Technologies, Inc. (CIK 0000090045)
Date: May 31, 2005 · CIK: 0000090045 · Accession: 0000000000-05-026486

AI Filing Summary & Sentiment

File numbers found in text: 001-15729

Date
May 24, 2005
Author
Martin F. James
Form
UPLOAD
Company
Paragon Technologies, Inc. (CIK 0000090045)

Letter

May 24, 2005 Via Facsimile and U.S. Mail Mr. Ronald J. Semanick Chief Financial Officer Paragon Technologies, Inc. 600 Kuebler Road Easton, Pennsylvania 18040

Re: Paragon Technologies, Inc. Form 10-K for the fiscal year ended December 31, 2004 Form 10-Q for the fiscal quarter ended March 31, 2005 File No. 001-15729

Dear Mr. Semanick:

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
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Mail Stop 03-06

May 24, 2005

Via Facsimile and U.S. Mail

Mr. Ronald J. Semanick
Chief Financial Officer
Paragon Technologies, Inc.
600 Kuebler Road
Easton, Pennsylvania  18040

	Re:	Paragon Technologies, Inc.
		Form 10-K for the fiscal year ended December 31, 2004
		Form 10-Q for the fiscal quarter ended March 31, 2005
      File No. 001-15729

Dear Mr. Semanick:

	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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