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SEC Comment Letter for TIPPERARY CORP (CIK 0000098410) — Oct 5, 2005

TIPPERARY CORP (CIK 0000098410)
Date: Oct. 5, 2005 · CIK: 0000098410 · Accession: 0000000000-05-051224

AI Filing Summary & Sentiment

File numbers found in text: 001-07796

Date
October 5, 2005
Author
Jill S. Davis
Form
UPLOAD
Company
TIPPERARY CORP (CIK 0000098410)

Letter

October 5, 2005 Mr. Joseph B. Feiten Chief Financial Officer Tipperary Corporation 633 Seventeenth Street, Suite 1550 Denver, Colorado 80202

Re: Tipperary Corporation Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 24, 2005 File No. 001-07796

Dear Mr. Feiten:

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

Sincerely,
Jill S. Davis
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
								October 5, 2005

Mr. Joseph B. Feiten
Chief Financial Officer
Tipperary Corporation
633 Seventeenth Street, Suite 1550
Denver, Colorado 80202

	Re:	Tipperary Corporation
		Form 10-K for Fiscal Year Ended December 31, 2004
Filed March 24, 2005
      File No. 001-07796

Dear Mr. Feiten:

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

								Sincerely,

								Jill S. Davis
								Branch Chief

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Mr./Ms.
Company Name
Date, 2005
page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, NE
WASHINGTON, D.C. 20549-7010

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010

</TEXT>
</DOCUMENT>