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SEC Comment Letter for STOCKERYALE INC (CIK 0000094538) — Sep 22, 2005

STOCKERYALE INC (CIK 0000094538)
Date: Sept. 22, 2005 · CIK: 0000094538 · Accession: 0000000000-05-049082

AI Filing Summary & Sentiment

File numbers found in text: 000-27372

Date
September 20, 2005
Author
Martin F. James
Form
UPLOAD
Company
STOCKERYALE INC (CIK 0000094538)

Letter

Mail Stop 6010 September 20, 2005 Mr. Richard P. Lindsay Chief Financial Officer StockerYale, Inc. 32 Hampshire Road Salem, New Hampshire

Re: StockerYale, Inc. Form 10-KSB for the Year Ended December 31, 2004 and related filings Form 10-QSB for the Quarter Ended March 31, 2005 and June 30, 2005 File No. 000-27372

Dear Mr. Lindsay:

We have completed our review of your Form 10-KSB and related materials and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

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

Mail Stop 6010

      September 20, 2005

Mr. Richard P. Lindsay
Chief Financial Officer
StockerYale, Inc.
32 Hampshire Road
Salem, New Hampshire

	Re:	StockerYale, Inc.
		Form 10-KSB for the Year Ended December 31, 2004 and
related filings
		Form 10-QSB for the Quarter Ended March 31, 2005 and
June
30, 2005
      File No. 000-27372

Dear Mr. Lindsay:

	We have completed our review of your Form 10-KSB and related
materials and do not, at this time, have any further comments.

	 							Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

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</TEXT>
</DOCUMENT>