SEC Comment Letter for SCANNER TECHNOLOGIES CORP (CIK 0000217222) — Nov 4, 2005

SCANNER TECHNOLOGIES CORP (CIK 0000217222)
Date: Nov. 4, 2005 · CIK: 0000217222 · Accession: 0000000000-05-056271

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AI Filing Summary & Sentiment

File numbers found in text: 000-08149

Date

November 4, 2005

Author

Martin F. James

Form

UPLOAD

Company

SCANNER TECHNOLOGIES CORP (CIK 0000217222)

Letter

Mail Stop 6010 November 4, 2005 Mr. Elwin Beaty Chief Financial Officer Scanner Technologies Corporation 14505 21st Avenue North, Suite 220 Minneapolis, MN 55447

Re: Scanner Technologies Corporation Form 10-KSB for year ended December 31, 2004 Filed March 15, 2005 File No. 000-08149

Dear Mr. Beaty:

We have completed our review of your Form 10-KSB 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

								November 4, 2005

Mr. Elwin Beaty
Chief Financial Officer
Scanner Technologies Corporation
14505 21st Avenue North, Suite 220
Minneapolis, MN 55447

	Re:	Scanner Technologies Corporation
		Form 10-KSB for year ended December 31, 2004
		Filed March 15, 2005
		File No. 000-08149

Dear Mr. Beaty:

	We have completed our review of your Form 10-KSB 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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