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
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File numbers found in text: 001-07848
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<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>