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SEC Comment Letter for AFP IMAGING CORP (CIK 0000319126) — Mar 23, 2005

AFP IMAGING CORP (CIK 0000319126)
Date: March 23, 2005 · CIK: 0000319126 · Accession: 0000000000-05-013627

AI Filing Summary & Sentiment

Date
March 18, 2005
Author
Martin F. James
Form
UPLOAD
Company
AFP IMAGING CORP (CIK 0000319126)

Letter

Mail Stop 0306 Donald Rabinovitch, President AFP Imaging Corporation 250 Clearbrook Road Elmsford, New York 10523 Via U S Mail and FAX [(914) 592-6148]

Re: AFP Imaging Corporation Form 10-K for the fiscal year ended June 30, 2004 Form 10-Q for the fiscal quarter ended September 30, 2004 File No. 0-10832

Dear Mr. Rabinovitch:

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>

March 18, 2005

Mail Stop 0306

Donald Rabinovitch, President
AFP Imaging Corporation
250 Clearbrook Road
Elmsford, New York  10523

Via U S Mail and FAX [(914) 592-6148]

Re:	AFP Imaging Corporation
	Form 10-K for the fiscal year ended June 30, 2004
	Form 10-Q for the fiscal quarter ended September 30, 2004
	File No.  0-10832

Dear  Mr. Rabinovitch:

	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>