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
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<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>