SEC Comment Letter for STEPAN CO (SCL) (CIK 0000094049) (SCL) — Apr 22, 2005
STEPAN CO (SCL) (CIK 0000094049)
Date: April 22, 2005 · CIK: 0000094049 · Accession: 0000000000-05-019833
AI Filing Summary & Sentiment
Letter
April 22, 2005 via U.S. mail and facsimile Mr. James E. Hurlbutt Vice President - Finance Stepan Company Edens and Winnetka Road Northfield, Illinois 60093
RE: Form 10-K for the year ended December 31, 2004 File No. 1-4462
Dear Mr. Hurlbutt:
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) 942-2926 or, in his absence, to the undersigned at (202) 942- 1774.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0510
April 22, 2005
via U.S. mail and facsimile
Mr. James E. Hurlbutt
Vice President - Finance
Stepan Company
Edens and Winnetka Road
Northfield, Illinois 60093
RE: Form 10-K for the year ended December 31, 2004
File No. 1-4462
Dear Mr. Hurlbutt:
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) 942-2926 or, in his absence, to the undersigned at (202)
942-
1774.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
??
??
??
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>
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