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SEC Comment Letter for SUNAIR SERVICES CORP (CIK 0000095366) — Apr 29, 2005

SUNAIR SERVICES CORP (CIK 0000095366)
Date: April 29, 2005 · CIK: 0000095366 · Accession: 0000000000-05-021009

AI Filing Summary & Sentiment

File numbers found in text: 001-04334

Date
April 30, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
SUNAIR SERVICES CORP (CIK 0000095366)

Letter

Mail Stop 0407 Via U.S. Mail and Fax (954-765-1322) Mr. Synnott B. Durham Chief Financial Officer Sunair Electronics, Inc. 3005 S.W. Third Avenue Fort Lauderdale, FL 33315

Re: Sunair Electronics, Inc. Form 10-KSB for the year ended September 30, 2004 File No. 001-04334

Dear Mr. Durham:

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

Sincerely,
Larry Spirgel
Assistant Director

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

      April 30, 2005

Mail Stop 0407

Via U.S. Mail and Fax (954-765-1322)

Mr. Synnott B. Durham
Chief Financial Officer
Sunair Electronics, Inc.
3005 S.W. Third Avenue
Fort Lauderdale, FL 33315

Re:	Sunair Electronics, Inc.
      Form 10-KSB for the year ended September 30, 2004
      File No. 001-04334

Dear Mr. Durham:

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

							Sincerely,

							Larry Spirgel
							Assistant Director

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</TEXT>
</DOCUMENT>