SEC Comment Letter for AXSYS TECHNOLOGIES INC (CIK 0000206030) — Dec 14, 2005

AXSYS TECHNOLOGIES INC (CIK 0000206030)
Date: Dec. 14, 2005 · CIK: 0000206030 · Accession: 0000000000-05-062344

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AI Filing Summary & Sentiment

File numbers found in text: 000-16182

Date

December 14, 2005

Author

Martin F. James

Form

UPLOAD

Company

AXSYS TECHNOLOGIES INC (CIK 0000206030)

Letter

Mail Stop 6010 December 14, 2005 Mr. David A. Almeida Vice President - Finance and Chief Financial Officer Axsys Technologies, Inc. 175 Capital Boulevard, Suite 103 Rocky Hill, CT 06067

Re: Axsys Technologies, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed February 24, 2005 File No. 000-16182

Dear Mr. Almeida:

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

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text

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

Mail Stop 6010

      	December 14, 2005

Mr. David A. Almeida
Vice President - Finance and Chief Financial Officer
Axsys Technologies, Inc.
175 Capital Boulevard, Suite 103
Rocky Hill, CT 06067

      Re:	Axsys Technologies, Inc.
      Form 10-K for Fiscal Year Ended December 31, 2004
      Filed February 24, 2005
	File No. 000-16182

Dear Mr. Almeida:

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

							Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>

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