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SEC Comment Letter for LAZARE KAPLAN INTERNATIONAL INC (CIK 0000202375) — Apr 21, 2005

LAZARE KAPLAN INTERNATIONAL INC (CIK 0000202375)
Date: April 21, 2005 · CIK: 0000202375 · Accession: 0000000000-05-019562

AI Filing Summary & Sentiment

File numbers found in text: 001-07848

Date
April 21, 2005
Author
Branch Chief
Form
UPLOAD
Company
LAZARE KAPLAN INTERNATIONAL INC (CIK 0000202375)

Letter

April 21, 2005 Mr. William H. Moryto Chief Financial Officer Lazare Kaplan International, Inc. 19 West 44th Street New York, NY 10036

RE: Form 10-K for the fiscal year ended May 31, 2004 File Date: August 27, 2004 File No. 001-07848

Dear Mr. Moryto,

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

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

								April 21, 2005

Mr. William H.  Moryto
Chief Financial Officer
Lazare Kaplan International, Inc.
19 West 44th Street
New York, NY 10036

RE:	Form 10-K for the fiscal year ended May 31, 2004
	File Date: August 27, 2004
	File No. 001-07848

Dear Mr. Moryto,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

									George F. Ohsiek, Jr.
									Branch Chief

</TEXT>
</DOCUMENT>