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SEC Comment Letter for DATA I (DAIO) — Feb 19, 2008

DATA I/O CORP (DAIO) (CIK 0000351998)
Date: Feb. 19, 2008 · CIK: 0000351998 · Accession: 0000000000-08-008752

Financial Reporting Regulatory Compliance Business Model Clarity

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File numbers found in text: 000-10394

Date
February 19, 2008
Author
Brian Cascio
Form
UPLOAD
Company
DATA I/O CORP (DAIO) (CIK 0000351998)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 6010 February 19, 2008 Mr. Joel S. Hatlen Chief Financial Officer 6464 185 th Ave NE, Suite 101 Redmond, Washington, 98052 RE: Data I/O Corporation Form 10-K for the fiscal year ended December 31, 2006 Filed April 2, 2007 File No. 000-10394

Dear Mr. Hatlen: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 6010

 February 19, 2008

  Mr. Joel S. Hatlen Chief Financial Officer 6464 185
th Ave NE, Suite 101
Redmond, Washington, 98052
 RE: Data I/O Corporation
  Form 10-K for the fiscal year ended December 31, 2006
  Filed April 2, 2007   File No. 000-10394

Dear Mr. Hatlen:   We have completed our review of your Form  10-K and related filings and do not, at this
time, have any further comments.            S i n c e r e l y ,            B r i a n  C a s c i o         A c c o u n t i n g  B r a n c h  C h i e f