SEC Comment Letter for EMCOR Group, Inc. (EME) (CIK 0000105634) (EME) — Jun 23, 2005
EMCOR Group, Inc. (EME) (CIK 0000105634)
Date: June 23, 2005 · CIK: 0000105634 · Accession: 0000000000-05-032009
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0710
June 23, 2005
Mr. Leicle E. Chesser
Emcor Group, Inc.
301 Merritt Seven Corporate Park
Norwalk, CT 06851-1060
RE: Emcor Group, Inc.
Form 10-K for the year ended December 31, 2004
Filed March 9, 2005
File No. 1-8267
Dear Mr. Chesser:
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 Patricia, Staff Accountant, at
(202)
551-3747 or, in her absence, to the undersigned at (202) 551-3768.
Sincerely,
John Cash
Accounting Branch Chief
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Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0710
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>