SEC Comment Letter for OPTICARE HEALTH SYSTEMS INC (CIK 0000311046) — Nov 15, 2005
OPTICARE HEALTH SYSTEMS INC (CIK 0000311046)
Date: Nov. 15, 2005 · CIK: 0000311046 · Accession: 0000000000-05-057651
AI Filing Summary & Sentiment
File numbers found in text: 000-11498
Letter
Via Facsimile and U.S. Mail Mail Stop 6010 November 15, 2005 Mr. Christopher Walls Chief Executive Officer, President and General Counsel Opticare Health Systems, Inc. 87 Grandview Avenue, Waterbury, CT 06708
Re: Opticare Health Systems, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 31, 2005 File No. 000-11498
Dear Mr. Walls:
We have completed our review of your Form 10-K and have no further comment at this time.
Sincerely,
Jim Atkinson
Accounting Branch Chief
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Via Facsimile and U.S. Mail
Mail Stop 6010
November 15, 2005
Mr. Christopher Walls
Chief Executive Officer,
President and General Counsel
Opticare Health Systems, Inc.
87 Grandview Avenue,
Waterbury, CT 06708
Re: Opticare Health Systems, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2004
Filed March 31, 2005
File No. 000-11498
Dear Mr. Walls:
We have completed our review of your Form 10-K and have no
further comment at this time.
Sincerely,
Jim Atkinson
Accounting Branch Chief
</TEXT>
</DOCUMENT>