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
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
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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</TEXT>
</DOCUMENT>