SEC Comment Letter for SOFTECH INC (CIK 0000354260) — Sep 6, 2005
SOFTECH INC (CIK 0000354260)
Date: Sept. 6, 2005 · CIK: 0000354260 · Accession: 0000000000-05-045897
AI Filing Summary & Sentiment
File numbers found in text: 000-10665
Letter
Room 4561 September 6, 2005 Mr. Joseph P. Mullaney President and Chief Operating Officer SofTech, Inc. 2 Highwood Drive Tewksbury, MA 01876
Re: SofTech, Inc. Form 10-KSB for the fiscal year ended May 31, 2004 Forms 10-QSB for the fiscal quarters ended August 31, 2004, November 30, 2004 and February 28, 2005 Forms 8-K filed August 31, 2004, October 15, 2004, and January 6, 2005 and April 12, 2005 File No. 000-10665
Dear Mr. Mullaney:
We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.
Sincerely,
Kathleen Collins
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Room 4561
September 6, 2005
Mr. Joseph P. Mullaney
President and Chief Operating Officer
SofTech, Inc.
2 Highwood Drive
Tewksbury, MA 01876
Re: SofTech, Inc.
Form 10-KSB for the fiscal year ended May 31, 2004
Forms 10-QSB for the fiscal quarters ended August 31, 2004,
November 30, 2004 and February 28, 2005
Forms 8-K filed August 31, 2004, October 15, 2004, and January
6,
2005 and April 12, 2005
File No. 000-10665
Dear Mr. Mullaney:
We have completed our review of your Form 10-KSB and related
filings
and do not, at this time, have any further comments.
Sincerely,
Kathleen Collins
Accounting Branch Chief
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Mr. Barry Steinberg
Manchester Technologies, Inc.
June 7, 2005
Page 1
</TEXT>
</DOCUMENT>