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SEC Comment Letter for LOJACK CORP (CIK 0000355777) — Oct 7, 2005

LOJACK CORP (CIK 0000355777)
Date: Oct. 7, 2005 · CIK: 0000355777 · Accession: 0000000000-05-051840

AI Filing Summary & Sentiment

Date
September 8, 2005
Author
/s/ Larry Spirgel
Form
UPLOAD
Company
LOJACK CORP (CIK 0000355777)

Letter

Mail Stop 3561 September 8, 2005 Via U.S. Mail and Fax (781) 251-4655 Mr. Keith Farrish Vice President of Finance and Chief Financial Officer Lojack Corporation 200 Lowder Brook Drive, Suite 100 Westwood, MA 02090 Forms 10-Q for Fiscal Quarters Ended March 31, 2005 and June 30, 2005 File No. 1-8439

RE: Lojack Corporation Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 15, 2005

Dear Mr. Farrish:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
/s/ Larry Spirgel
Assistant Director

Show Raw Text
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Mail Stop 3561
						September 8, 2005

Via  U.S.  Mail and Fax (781) 251-4655
Mr. Keith Farrish
Vice President of Finance and Chief Financial Officer
Lojack Corporation
200 Lowder Brook Drive, Suite 100
Westwood, MA  02090

	RE:	Lojack Corporation
		Form 10-K for Fiscal Year Ended December 31, 2004
		Filed March 15, 2005

		Forms 10-Q for Fiscal Quarters Ended March 31, 2005 and
June 30, 2005
		File No. 1-8439

Dear Mr. Farrish:

      We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

							/s/ Larry Spirgel
							Assistant Director

cc: Brian D. Boyce, Corporate Controller

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Mr. Keith Farrish
Lojack Corporation
June 21, 2005
Page 1

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

         DIVISION OF
CORPORATION FINANCE

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