SEC Comment Letter for ENESCO GROUP INC (CIK 0000093542) — Jul 5, 2005

ENESCO GROUP INC (CIK 0000093542)
Date: July 5, 2005 · CIK: 0000093542 · Accession: 0000000000-05-033912

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AI Filing Summary & Sentiment

Date

July 5, 2005

Author

Michael Moran

Form

UPLOAD

Company

ENESCO GROUP INC (CIK 0000093542)

Letter

Mail Stop 3651 July 5, 2005 Ms. Paula E. Manley Chief Financial Officer Enesco Group, Inc. 225 Windsor Drive Itasca, Illinois 60143

Re: Enesco Group, Inc. Form 10-K for the Year Ended December 31, 2004 File No. 0-1349

Dear Ms. Manley:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Michael Moran
Accounting Branch Chief

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

Mail Stop 3651

      July 5, 2005

Ms. Paula E. Manley
Chief Financial Officer
Enesco Group, Inc.
225 Windsor Drive
Itasca, Illinois 60143

	Re:	Enesco Group, Inc.
      Form 10-K for the Year Ended December 31, 2004
      File No. 0-1349

Dear Ms. Manley:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

      Michael Moran
								Accounting Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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