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SEC Comment Letter for HEI INC (CIK 0000351298) — Jun 14, 2005

HEI INC (CIK 0000351298)
Date: June 14, 2005 · CIK: 0000351298 · Accession: 0000000000-05-029783

AI Filing Summary & Sentiment

Date
June 14, 2005
Author
Martin F. James
Form
UPLOAD
Company
HEI INC (CIK 0000351298)

Letter

Mail Stop 0306 Mack V. Traynor, III Chief Executive Officer and President HEI, Inc. Post Office Box 5000 1495 Steiger Lake Lane Victoria, Minnesota 55386 Via U S Mail and FAX [ (952) 443-2668 ]

Re: HEI, Inc. Form 10-K for the fiscal year ended August 31, 2004 Forms 10-Q for the fiscal quarter ended November 27, 2004 and February 26, 2005 File No. 0-10078

Dear Mr. Traynor:

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
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<FILENAME>filename1.txt
<TEXT>

June 14, 2005

Mail Stop 0306

Mack V. Traynor, III  Chief Executive Officer and President
HEI, Inc.
Post Office Box 5000
1495 Steiger Lake Lane
Victoria, Minnesota  55386

Via U S Mail and FAX [ (952) 443-2668 ]

Re:	HEI, Inc.
	Form 10-K for the fiscal year ended August 31, 2004
	Forms 10-Q for the fiscal quarter ended November 27, 2004 and
February 26, 2005
	File No. 0-10078

Dear Mr. Traynor:

	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

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</TEXT>
</DOCUMENT>