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
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <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 ?? ?? ?? ?? </TEXT> </DOCUMENT>